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

Section 130r155
Disposition versions

Full text
130R155. For the purposes of this Title and Schedule B, where a taxpayer acquires a property that is an addition or alteration to another property included in a particular class in that schedule, where the property would have been included in that particular class if it had been acquired at the same time as the other property and where the other property would have been included in a class other than that particular class if it had been acquired at the same time as that property, it is deemed, except where otherwise provided by that Title or that schedule, to be a property included in that other class.
s. 130R75.1; O.C. 1983-80, s. 8; R.R.Q., 1981, c. I-3, r. 1, s. 130R75.1; O.C. 134-2009, s. 1.
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