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

Section 130r173
Disposition versions

Full text
130R173. Where, by virtue of an agreement, contract or arrangement entered into on or after 31 May 1954, a taxpayer was deemed to have acquired a property of a separate class under the Corporation Tax Act (R.S.Q. 1964, c. 67) or under the Provincial Income Tax Act (R.S.Q. 1964, c. 69) and the taxpayer subsequently effectively acquires the property, such property remains included in the same class.
s. 130R92; O.C. 1981-80, s. 130R92; R.R.Q., 1981, c. I-3, r. 1, s. 130R92; O.C. 134-2009, s. 1.
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