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

Section 818r34
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818R34. (Revoked).
s. 818R27; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R27; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R34. A property referred to in paragraph b or c of section 818R32 is a property that is a land, depreciable property or property that would be a depreciable property if it were situated in Canada and used or held in the year in the course of carrying on an insurance business in Canada.
s. 818R27; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R27; O.C. 134-2009, s. 1.
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