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

Section 130r196
Disposition versions

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130R196. Despite section 130R175, where at the end of a taxation year a property of a taxpayer is a specified leasing property within the meaning assigned to that expression by the first paragraph of section 130R71, a separate class is hereby prescribed in respect of that property, including any addition or alteration to that property included in the same class in Schedule B, for that taxation year and for all subsequent taxation years.
s. 130R98.7; O.C. 366-94, s. 16; O.C. 134-2009, s. 1.
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