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

Section 130r168
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130R168. For the purposes of this Title, where a taxpayer has more than one industrial mineral mine in respect of which an allowance may be claimed under section 130R216, or has more than one right to remove industrial minerals from such a mine, each such mine and each such right is deemed to be a separate class.
The same applies where the taxpayer has both such a mine and such a right.
s. 130R89; O.C. 1981-80, s. 130R89; R.R.Q., 1981, c. I-3, r. 1, s. 130R89; O.C. 134-2009, s. 1.
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