﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="598091" lims:id="598091" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="598092" lims:id="598092"><InstrumentNumber>C.R.C., c. 946</InstrumentNumber><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="598094" lims:id="598094"><XRefExternal reference-type="act" link="I-3.3">INCOME TAX ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="598095" lims:id="598095">Proclamation Fixing Valuation Days</LongTitle></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="598096" lims:id="598096"><Provision lims:inforce-start-date="2006-03-22" lims:fid="598097" lims:id="598097" language-align="yes" format-ref="indent-0-0" list-item="no"><Text>Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="598098" lims:id="598098" format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>fix December 22, 1971 as the day in relation to any property referred to in paragraph 24(a) of the <XRefExternal reference-type="other">Income Tax Application Rules, 1971</XRefExternal> for the purposes of subdivision c of Division B of Part I of the <XRefExternal reference-type="act" link="I-3.3">Income Tax Act</XRefExternal>; and</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="598099" lims:id="598099" format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>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.</Text></Provision></Order></Regulation>