Application of ss. 223(1) to (8) and (12)

Subsections 223(1) to 223(8) and 223(12) are applicable with respect to certificates made under section 223 or section 223 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, after 1971 and documents evidencing such certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province, except that, where any such certificate or document was the subject of an action pending in a court on February 10, 1988 or the subject of a court decision given on or before that date, section 223 shall be read, for the purposes of applying it with respect to that certificate or document, as section 223 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, read at the time the certificate was registered or the document was issued, as the case may be.

Application of ss. 223(9) to (11)

Subsections 223(9) to 223(11) are applicable with respect to certificates made under section 223, or section 223 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, after September 13, 1988.