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

Section 130r111 Disposition versions

2012-09-01

130R111. For the purposes of paragraphs a and b of section 130R110, the reference to “until the 60 days immediately following the end of the particular year referred to therein” used in paragraph a of that section and the reference to “before the expiry of 60 days immediately following the end of the particular year” used in paragraph b of that section are to be read as a reference to

(a)  “before 1 July 1988”, in respect of a motion picture film or video tape acquired in 1987, other than a certified Québec film or a film or tape in respect of which paragraph b applies; and

(b)  “before 1 January 1989”, in respect of a motion picture film or video tape acquired in 1987 or 1988 that is described in subparagraph n of the first paragraph of Class 12 in Schedule B and that is part of a series of motion picture films or video tapes that includes another property described in subparagraph n of the first paragraph of that class.

s. 130R55.6.1; O.C. 1114-92, s. 14; O.C. 1697-92, s. 27; O.C. 134-2009, s. 1.