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

Section 130r60
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130R60. The property referred to in section 130R59 must have been acquired by the taxpayer in the taxation year or in 1 of the 3 immediately preceding taxation years, at a time after 1 April 1972 but before 1 August 1974, and must not have been used for any purpose whatever before it was acquired by the taxpayer.
s. 130R32; O.C. 1981-80, s. 130R32; R.R.Q., 1981, c. I-3, r. 1, s. 130R32; O.C. 134-2009, s. 1.
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