18. A regulation may come into force on the date of its publication in the Gazette officielle du Québec or between that date and the date applicable under section 17 where the authority that has made or approved it is of the opinion that a reason provided for in the Act under which the regulation may be made or approved, or one of the following circumstances, warrants it:
(1) the urgency of the situation requires it;
(2) the regulation establishes, amends or repeals norms of a fiscal nature.
The reason justifying such coming into force shall be published with the regulation.