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

Section 130r167
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130R167. For the purposes of this Title, each property of a taxpayer that is a timber limit or a right to cut timber in such limit is deemed to be a separate class of property, except where that property is a timber resource property.
s. 130R88; O.C. 1981-80, s. 130R88; R.R.Q., 1981, c. I-3, r. 1, s. 130R88; O.C. 134-2009, s. 1.
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