I-3 - Taxation Act

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1.0.1. In this Act and the regulations, where a provision applies in a common law context, the following rules apply:
(a)  a reference to movable property or immovable property must be read, with the necessary modifications, as including a reference to personal property or real property, respectively;
(b)  a reference to corporeal property or incorporeal property must be read, with the necessary modifications, as including a reference to tangible property or intangible property, respectively; and
(c)  a reference to a right in a property must be read, with the necessary modifications, as including a reference to an interest in a property and a reference to a right in or to a property as including a reference to an interest or a right in a property.
2020, c. 162020, c. 16, s. 24.