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

Section 104r1
Disposition versions

Full text
104R1. In this chapter,
“conversion” has the meaning assigned by subsection 21 of section 13 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
“conversion cost” has the meaning assigned by subsection 21 of section 13 of the Income Tax Act;
“vessel” means a vessel as defined in the Canada Shipping Act (S.C. 2001, c. 26).
s. 104R1; O.C. 1981-80, s. 104R1; R.R.Q., 1981, c. I-3, r. 1, s. 104R1; O.C. 35-96, s. 4; O.C. 134-2009, s. 1.
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