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

Section 130r118
Disposition versions

Full text
130R118. For the purposes of this Title, depreciable property of a prescribed class of a person or partnership that is computer software or property of Class 50 or 52 in Schedule B is computer tax shelter property where
(a)  the person’s or partnership’s interest in the property is a tax shelter investment within the meaning of section 851.38 of the Act, determined without reference to section 130R117; or
(b)  an interest in the person or partnership is a tax shelter investment within the meaning of section 851.38 of the Act, determined without reference to section 130R117.
s. 130R55.6.7; O.C. 1282-2003, s. 23; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 15.
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