34R1.For the purposes of subsection 1 of section 34 of the Act, an inventory must indicate the quantity and nature of the property it comprises, in the manner and in sufficient detail to render possible the valuation of such property in accordance with sections 83 to 85.6 of the Taxation Act (chapter I-3) and the regulations made under section 83 of that Act.
R.R.Q., 1981, c. M-31, r. 1, s. 34R1; O.C. 1454-99, s. 2.