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

Section 130r156
Disposition versions

Full text
130R156. Where 2 or more properties of a taxpayer are described in the same class in Schedule B and where some of the properties were acquired for the purpose of gaining or producing income from a business and some other properties for gaining or producing income from another business or from property, a separate class is hereby prescribed for each business in respect of such properties.
s. 130R76; O.C. 1981-80, s. 130R76; R.R.Q., 1981, c. I-3, r. 1, s. 130R76; O.C. 134-2009, s. 1.
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