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I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r195
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130R195. Where, for a taxation year, a property of a taxpayer or partnership is a specified energy property, a separate class is hereby prescribed in respect of that property for that taxation year and for all subsequent taxation years.
s. 130R98.6; O.C. 91-94, s. 3; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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