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

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130R150.3. Section 130R148 does not apply to an acquisition of property referred to therein by a taxpayer from a person in respect of which the property is a zero-emission vehicle included in any of Classes 54 to 56 in Schedule B.
S.Q. 2021, c. 18, s. 240; O.C. 90-2023, s. 14.
130R150.3. Section 130R148 does not apply to an acquisition of property referred to therein by a taxpayer from a person in respect of which the property is a zero-emission vehicle included in Class 54 or 55 in Schedule B.
S.Q. 2021, c. 18, s. 240.