130R152. For the purposes of paragraph e of section 99 of the Act, property is prescribed that is a building included in Class 3 or 6, or machinery and equipment included in Class 8 in Schedule B.
Such property does not include, however, property acquired for use outside Canada, or property that may reasonably be regarded as having been acquired for the purpose of producing coal from a coal mine, or oil, gas, metals or industrial minerals from a resource referred to in section 360R4.
s. 130R73; O.C. 1981-80, s. 130R73; R.R.Q., 1981, c. I-3, r. 1, s. 130R73; O.C. 134-2009, s. 1.