Proclamation Fixing Valuation Days (C.R.C., c. 946)

Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation

• (a) fix December 22, 1971 as the day in relation to any property referred to in paragraph 24(a) of the Income Tax Application Rules, 1971 for the purposes of subdivision c of Division B of Part I of the Income Tax Act; and

• (b) fix December 31, 1971 as the day in relation to any property referred to in paragraph 24(b) of those Rules for the purposes of that subdivision.