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

Section 130r87
Disposition versions

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130R87. Section 130R86 does not apply where a taxpayer or a partnership holds a leasehold interest in a property included, under section 130R33, in any of Classes 1, 3 and 6 in Schedule B, and that property is leased by the taxpayer or the partnership to the owner of the land on which the property is located or to a person who has an interest in or an option on that land.
s. 130R45.1; O.C. 2962-82, s. 14; O.C. 500-83, s. 14; O.C. 1697-92, s. 18; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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