28. Sections 2 to 12, the third paragraph of section 18, section 20 and sections 22 to 25 are considered to be a fiscal law within the meaning of the Act respecting the Ministère du Revenu.
Sections 1005 to 1014, 1030, 1051 and 1052, 1057 to 1062 and 1066 to 1079 of the Taxation Act apply mutatis mutandis.