(24) An official receipt referred to in Part XXXV of the Income Tax Regulations issued, by a person whose registration has been annulled under subsection (23), before that annulment is, if the receipt would have been valid were the person a registered charity at the time the receipt was issued, deemed to be a valid receipt under that Part.
(24) Tout reçu officiel, au sens de la partie XXXV du Règlement de l’impôt sur le revenu, qui est délivré par une personne avant que son enregistrement soit annulé aux termes du paragraphe (23), est réputé être