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

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130R155.2. If an addition or an alteration is deemed to be a separate building under section 130R155.1, sections 130R23.1 and 130R23.2 are to be read with “the floor space of the building” replaced by “the total floor space of the separate building and the building to which the addition or alteration was made”.
O.C. 1176-2010, s. 18.