85. Section 80, in relation to a registrant described in section 46, and sections 83 and 84 constitute a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
Sections 1000 to 1010, 1037, 1045 and 1052 of the Taxation Act (chapter I-3) apply, with the necessary modifications, to sections 83 and 84.