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

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77 is applicable whether or not this Act or the Income Tax Act, as the case may be, contains any reference to the repealed provision referred to in that section or to the subject-matter of that provision.

Marginal note:Effect of amendments on former ITA

• 79 (1) Where a provision of an enactment amends the Income Tax Act or affects the application of the Income Tax Act and the provision applies to or with respect to a period, transaction or event to which the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, applies, the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, shall be read as if it had been amended or its application had been affected by the provision, with such modifications as the circumstances require, to the extent of the provision’s application to or with respect to that period, transaction or event.

• Marginal note:Effect of amendments on former ITAR

  (2) Where a provision of an enactment amends this Act or affects the application of this Act and the provision applies to or with respect to a period, transaction or event to which the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, apply, the Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72, shall be read as if they had been amended or their application had been affected by the provision, with such modifications as the circumstances require, to the extent of the provision’s application to or with respect to that period, transaction or event.