Income Tax Application Rules (R.S.C., 1985, c. 2 (5th Supp.))

Definition of “provision”

74. In sections 75 to 78, “provision” means the whole or part of a provision.

Marginal note:Continued effect of amending and application provisions

75. For greater certainty, where an enactment passed after 1971 in amendment of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, or of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, contains an amending, repeal, application or other provision that, immediately before the coming into force of the fifth supplement to the Revised Statutes of Canada, 1985, has any effect on, or in connection with, the application of either or both of those Acts, that provision has, on the coming into force of that supplement, the same effect on, or in connection with, the application of either this Act or the Income Tax Act or both.

Marginal note:Application of s. 75

76. Section 75 is applicable whether or not this Act or the Income Tax Act, as the case may be, contains, or contains the tenor of or any reference to,

• (a) the amending, repeal, application or other provision referred to in that section; or

• (b) any provision of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, or the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, expressed or intended to be the subject of or otherwise affected by that amending, repeal, application or other provision.

Marginal note:Continued effect of repealed provisions

77. For greater certainty, where a provision of the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, or the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, was repealed at any time after 1971 but, immediately before the coming into force of the fifth supplement to the Revised Statutes of Canada, 1985, continues to be applied to any extent or otherwise to have any effect on, or in connection with, the application of either or both of those Acts, the repealed provision, on the coming into force of that supplement, continues to be so applied or to have that effect on, or in connection with, the application of either this Act or the Income Tax Act or both.

Marginal note:Application of s. 77

78. Section 77 is applicable whether or not this Act or the Income Tax Act, as the case may be, contains any reference to the repealed provision referred to in that section or to the subject-matter of that provision.