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

Section 130r188 Disposition versions

2012-09-01

130R188. A pipeline to which section 130R187 may apply is a pipeline of a taxpayer

(a)  the construction of which began after 31 December 1984 and was completed after 1 September 1985 and the capital cost of which to the taxpayer is not less than $10,000,000;

(b)  that has been extended or converted, where the extension or conversion was completed after 1 September 1985 and where the capital cost to the taxpayer of the extension or the cost to the taxpayer of the conversion, as the case may be, is not less than $10,000,000; or

(c)  that has been extended or converted as part of a single program of extension and conversion, where that program was completed after 1 September 1985 and where the total capital cost to the taxpayer of the extension and the total cost to the taxpayer of the conversion is not less than $10,000,000.

s. 130R98.2; O.C. 615-88, s. 9; O.C. 134-2009, s. 1.