56. Regulations made under this Act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a date prior to their publication but not prior to the current year.
Notwithstanding the first paragraph, regulations made in the year 1986 under this Act in respect of the tax reduction in the regions referred to in the second paragraph of section 2 may, once published and if they so provide, apply from 19 December 1985.
Notwithstanding the first paragraph, regulations made in the year 1987 under this Act in respect of the tax reduction in the regions referred to in the second paragraph of section 2 or the tax refund to which a public carrier in accordance with section 10.1 or an Indian or a Band in accordance with section 10.2 is entitled may, once published and if they so provide, apply to any date preceding their publication but not earlier than 2 May 1986.
Notwithstanding the first paragraph, regulations made in the year 1992 under this Act in respect of the tax reduction in the regions referred to in the second paragraph of section 2 may, once published and if they so provide, apply from 3 May 1991.
Notwithstanding the first paragraph, regulations made in the year 1993 under this Act in respect of the tax reduction in border regions referred to in the second paragraph of section 2 may, once published and if they so provide, apply from 15 May 1992.
Notwithstanding the first paragraph, regulations made in the year 1996 under this Act in respect of the reduction of tax in regions referred to in the second paragraph of section 2, the mode of computing tax or the amount provided for in section 51.1 in accordance with section 2.1, the reimbursement of tax that a public carrier may receive in accordance with section 10.1 or the reimbursement of part of the amount paid pursuant to section 51.1 that the holder of a collection officer’s permit or a retail dealer may receive in accordance with section 10.3 may, after publication and if they so provide, apply from 10 May 1995.
Notwithstanding the first paragraph, regulations made under this Act in respect of the reimbursement of the tax increase that a person may receive in accordance with section 10.4, the reimbursement of the amount paid pursuant to section 51.1 that a person may receive in accordance with section 10.5, the terms and conditions governing the issue of the certificate referred to in the second paragraph of section 16, the conditions to be met under section 24 to obtain the registration certificate prescribed in section 23 or the reduction of the amount provided for in the second paragraph of section 51.1 in regions referred to in the second paragraph of section 2 may, after publication and if they so provide, apply from 1 January 1996.
Notwithstanding the first paragraph, regulations made in the year 1997 under this Act in respect of the reimbursement of tax that an Indian or band may receive in accordance with section 10.2 may, after publication and if they so provide, apply to a date prior to their publication but not prior to 1 January 1991.
Notwithstanding the first paragraph, regulations made in the year 1998 under this Act in respect of the tax reduction in the regions referred to in the second paragraph of section 2 may, once published and if they so provide, apply from a date prior to their date of publication but not prior to 26 March 1997.
Notwithstanding the first paragraph, regulations made in the year 2000 under this Act in respect of the time, conditions and modalities respecting the transfer of a reimbursement under section 10.6 or respecting an exemption under section 27 from the requirement that a person hold a collection officer’s permit may, once published and if they so provide, apply to any date prior to their publication but not prior to 1 April 1998.
Notwithstanding the first paragraph, regulations made in the year 2001 under this Act in respect of the time, conditions and modalities relating to the reimbursement provided for in section 10.7 may, after publication and if they so provide, apply to a date prior to their publication but not prior to 1 July 1999.
1972, c. 30, s. 60; 1979, c. 78, s. 6; 1986, c. 72, s. 16; 1987, c. 21, s. 104; 1991, c. 67, s. 615; 1993, c. 19, s. 165; 1995, c. 63, s. 530; 1995, c. 65, s. 140; 1997, c. 14, s. 365; 1997, c. 85, s. 722; 1999, c. 83, s. 327; 2000, c. 39, s. 296.