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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r163.1
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130R163.1. For the purposes of this Title, a separate class is hereby prescribed for each eligible non-residential building, other than an eligible liquefaction building, of a taxpayer in respect of which the taxpayer has, by letter attached to the fiscal return of the taxpayer filed pursuant to sections 1000 to 1003 of the Act for the taxation year in which the building was acquired, elected that this section apply.
130R163.1. For the purposes of this Title, a separate class is hereby prescribed for each eligible non-residential building of a taxpayer in respect of which the taxpayer has, by letter attached to the fiscal return of the taxpayer filed pursuant to sections 1000 to 1003 of the Act for the taxation year in which the building was acquired, elected that this section apply.
