A-6.002 - Tax Administration Act

Section 97 Disposition versions

1995-06-22

97. Every regulation made under this Act shall come into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein.

Such a regulation may also, if it so provides, apply to a period prior to its publication.

1972, c. 22, s. 96; 1975, c. 20, s. 2; 1991, c. 67, s. 607; 1995, c. 36, s. 18.

1992-07-01

97. Every regulation made under this act shall come into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein.

However, every regulation published under section 96 concerning an agreement entered into under section 9 or an exemption from duties provided for by a fiscal law may also, once published and if it so provides, apply to a period prior to its publication, but not prior to the year 1972.

1972, c. 22, s. 96; 1975, c. 20, s. 2; 1991, c. 67, s. 607.

1977-12-31

97. Every regulation made under this act shall come into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein.

However, every regulation published under section 96 may also, once published and if it so provides, apply to a period prior to its publication, but not prior to the taxation year 1972.

1972, c. 22, s. 96; 1975, c. 20, s. 2.