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

Section 130r201
Disposition versions

Full text
130R201. A separate class is hereby prescribed for one or more properties of a taxpayer included in Class 7 in Schedule B because of paragraph j or k of that class if the taxpayer has, by means of a letter attached to the taxpayer’s fiscal return filed pursuant to sections 1000 to 1003 of the Act for the taxation year in which the property or properties were acquired, elected to apply this section to the property or properties.
s. 130R98.13; O.C. 1116-2007, s. 12; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 21.
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