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

Section 130r105 Disposition versions

2012-09-01

130R105. The property described in section 130R104 means property that is

(a)  included in Class 1 in Schedule B pursuant to paragraph h or i of that class;

(b)  included in Class 6 in Schedule B pursuant to paragraph j of that class:

(c)  included in Class 10 in Schedule B pursuant to any of subparagraphs i to iii of subparagraph m of the second paragraph of that class;

(d)  included in Class 28 in Schedule B pursuant to subparagraph ii of subparagraph e of the first paragraph of that class, except for a property described in subparagraph iv of subparagraph m of the second paragraph of Class 10;

(e)  included in Class 35 in Schedule B;

(f)  a bridge, a culvert, a subway or a tunnel used for a railway track and grading and included in Class 1 in Schedule B;

(g)  a trestle used for a railway track and grading and included in Class 3 in Schedule B;

(h)  machinery or equipment included in Class 8 in Schedule B and used for a railway track and grading or a property that is railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, detection, speed-control or retarding equipment, but not including property that is principally electronic equipment or systems software therefor; or

(i)  machinery or equipment included in Class 8 in Schedule B and that was acquired principally for purposes of maintenance or service of a railway locomotive or railway car or was used as part of either.

s. 130R55.3; O.C. 1983-80, s. 7; R.R.Q., 1981, c. I-3, r. 1, s. 130R55.3; O.C. 1631-96, s. 61; O.C. 134-2009, s. 1.