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

Full text
101.8R1. For the purposes of paragraph a of section 101.8 of the Act, a prescribed property in respect of a taxpayer is a property that, if it were acquired by the taxpayer, would be included in Class 10 in Schedule B under subparagraph f of the second paragraph of that class.
s. 101.8R1; O.C. 1470-2002, s. 11; O.C. 134-2009, s. 1.