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

Section 130r148
Disposition versions

Full text
130R148. Subject to sections 130R149, 130R150.2 and 130R150.3 and for the purposes of this Title and Schedule B, where a property, immediately before it was acquired by a taxpayer, was property of a prescribed class or a separate prescribed class of the person from whom it was so acquired, the property is deemed to be property of that same prescribed class or separate prescribed class, as the case may be, of the taxpayer.
s. 130R70; O.C. 1981-80, s. 130R70; R.R.Q., 1981, c. I-3, r. 1, s. 130R70; O.C. 134-2009, s. 1; O.C. 390-2012, s. 22; S.Q. 2021, c. 18, s. 239.
130R148. Subject to sections 130R149 and 130R150.2 and for the purposes of this Title and Schedule B, where a property, immediately before it was acquired by the taxpayer, was property of a prescribed class or a separate prescribed class of the person from whom it was so acquired, the property is deemed to be property of that same prescribed class or separate prescribed class, as the case may be, of the taxpayer.
s. 130R70; O.C. 1981-80, s. 130R70; R.R.Q., 1981, c. I-3, r. 1, s. 130R70; O.C. 134-2009, s. 1; O.C. 390-2012, s. 22.
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