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

Section 130r131
Disposition versions

Full text
130R131. In respect of properties otherwise included in Class 20 in Schedule B, a taxpayer may elect to include in any of Classes 1, 3 and 6 in Schedule B, as specified in the letter to be filed pursuant to section 130R139 in respect of such election, all the properties in Class 20 in that schedule owned by the taxpayer at the commencement of the year.
s. 130R58.0.1; O.C. 1697-92, s. 33; O.C. 134-2009, s. 1.
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