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

Section 818r83
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818R83. The insurer or the Minister may designate for a taxation year only a portion of a particular investment property under any of paragraphs a to d of section 818R81, if the designation of the entire property would result in a designation of property with a total value for the year exceeding that required to be designated under that paragraph for the year.
s. 818R81; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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