27.1. The Société is also entrusted with determining the eligibility of multimedia titles for tax assistance and the class to which multimedia titles belong and with issuing a certificate in this regard in accordance with the standards provided by the regulations of the Government.
The Government may, by regulation, define classes of multimedia titles eligible or ineligible for tax assistance.
Regulations made under this section come into force on the fifteenth day following the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; such regulations, once published and if they so provide, may apply to a period prior to their publication, but not prior to 10 May 1996.