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

Section 156.3r1
Disposition versions

Full text
156.3R1. Depreciable property referred to in subparagraph a of the second paragraph of section 156.3 of the Act in respect of a corporation is property of that corporation included in Class 12 in Schedule B because of subparagraph t of the first paragraph or the second or fourth paragraph of that class, other than property leased to another person by the corporation and in respect of which that person and the corporation made the joint election provided for in section 125.1 of the Act.
s. 156.3R1; O.C. 1697-92, s. 53; O.C. 1707-97, s. 98; O.C. 1463-2001, s. 52; O.C. 134-2009, s. 1.
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