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

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83R3. The election provided by section 83R2 may not be made in respect of a registered animal, an animal purchased for feedlot or similar operations, or an animal purchased by a trader for resale.
s. 83R4; O.C. 1981-80, s. 83R4; R.R.Q., 1981, c. I-3, r. 1, s. 83R4; O.C. 134-2009, s. 1.