1. In this act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a) “fiscal law” : this act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting work income supplement (chapter S-37.1), the Act respecting real estate tax refund (chapter R-20.1) or any other act imposing duties, the administration of which is entrusted to the Minister;
(b) “duties” : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c) “regulation” : any regulation made under this act by the Government.
(d) “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e) “Minister” : the Minister of Revenue;
(f) “Deputy Minister” : the Deputy Minister of Revenue.