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

Section 130r81 Disposition versions

2012-09-01

130R81. For the purposes of section 130R76, where, for any period, an amount that would have been received or receivable by a taxpayer during that period for the use of or the right to use any of the taxpayer’s properties during that period is not received or receivable by the taxpayer by reason of a breakdown or defect in the property during that period and before the end of the lease for the property, that amount is deemed to be an amount received or receivable, as the case may be, by the taxpayer.

s. 130R42.11; O.C. 366-94, s. 7; O.C. 134-2009, s. 1.