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

Section 130r147
Disposition versions

Full text
130R147. (Revoked).
s. 130R69; O.C. 1981-80, s. 130R69; R.R.Q., 1981, c. I-3, r. 1, s. 130R69; O.C. 134-2009, s. 1; O.C. 321-2017, s. 13.
130R147. For the purposes of section 221 of the Act, where a taxpayer is deemed to have acquired depreciable property of a prescribed class at the time a repair, replacement, alteration or renovation expenditure in respect of property described therein was incurred,
(a)  if the expenditure was incurred before 26 May 1976, the class prescribed is Class 4 in Schedule B; and
(b)  if the expenditure was incurred after 25 May 1976, the class prescribed is the class in Schedule B in which the depreciable property that was repaired, replaced, altered or renovated would be included if such property had been acquired at the time the expenditure was incurred.
s. 130R69; O.C. 1981-80, s. 130R69; R.R.Q., 1981, c. I-3, r. 1, s. 130R69; O.C. 134-2009, s. 1.
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