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

Section 130r94
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130R94. For the purposes of section 130R93 where, in a taxation year, a taxpayer or a partnership acquired a property that was not used during that year, and subsequently the taxpayer first used the property principally for the purpose of earning or producing gross revenue consisting of rent, royalty or leasing revenue, the property is deemed to have been so used during the taxation year in which it was acquired.
s. 130R51.1; O.C. 2962-82, s. 15; O.C. 500-83, s. 15; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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