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

Section 130r146 Disposition versions

2012-09-01

130R146. Despite sections 130R143 and 130R144, where a taxpayer acquired property referred to therein after 7 November 1969 from a person with whom the taxpayer was not dealing at arm’s length, that property may not be included in Class 10 in Schedule B unless it had been included in that class by the person from whom it was acquired pursuant to subsections 8 and 9 of section 1102 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), as they applied before 8 November 1969 for the purposes of the former Acts within the meaning of section 1 of the Act respecting the application of the Taxation Act (chapter I-4).

s. 130R68; O.C. 1981-80, s. 130R68; R.R.Q., 1981, c. I-3, r. 1, s. 130R68; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.