INCOME TAX ACTProclamation Fixing Valuation DaysKnow You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamationfix 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; andfix 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.