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

Marginal note:Definitions

12. In this section and sections 13 to 18,

“enactment”

« texte »

“enactment” has the meaning assigned by section 2 of the Interpretation Act;

“old law”

« législation antérieure »

“old law” means the Income War Tax Act, The 1948 Income Tax Act, and the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as amended from time to time otherwise than by section 1 of chapter 63 of the Statutes of Canada, 1970-71-72, or any subsequent Act;

“The 1948 Income Tax Act”

« Loi de l’impôt sur le revenu (1948) »

“The 1948 Income Tax Act” means The Income Tax Act, chapter 52 of the Statutes of Canada, 1948, together with all Acts passed in amendment thereof.

Marginal note:References relating to same subject-matter

• 13. (1) Subject to this Act and unless the context otherwise requires, a reference in any enactment to a particular Part or provision of the amended Act shall be construed, as regards any transaction, matter or thing to which the old law applied, to include a reference to the Part or provision, if any, of the old law relating to, or that may reasonably be regarded as relating to, the same subject-matter.

Marginal note:Part IV of former Act

14. Part IV of the former Act is continued in force but does not apply in respect of gifts made after 1971.

Marginal note:Part VIII of former Act

15. Part VIII of the former Act is continued in force but as though the references in that Part that, according to the context in which they appear, are references to or to provisions of the Income Tax Act were read as references to or to provisions of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as amended from time to time otherwise than by section 1 of chapter 63 of the Statutes of Canada, 1970-71-72, or any subsequent Act.

Marginal note:Construction of certain references

16. In any enactment, a reference by number to any provision of the Income Tax Act that, according to the context in which the reference appears, is a reference to

• (a) a provision of Part IV of the former Act,

• (b) a provision of Part VIII of the former Act, or

• (c) a provision of the amended Act having the same number as a provision described in paragraph (a) or (b),

shall, for greater certainty, be read as reference to the provision described in paragraph (a), (b) or (c), as the case may be, and not to any other provision of the Income Tax Act, or the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, having the same number.