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

Section 130r89
Disposition versions

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130R89. For the purposes of section 130R88, the gross revenue derived from the following sources in a taxation year must be considered to be rent derived from property in that taxation year:
(a)  the right of a person or partnership, other than the owner of the property, to use or occupy the property or a part thereof; and
(b)  services offered to a person or partnership that are ancillary to the use or occupation by the person or the partnership of the property or the part thereof.
s. 130R46.1; O.C. 1549-88, s. 2; O.C. 1697-92, s. 19; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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