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

Section 130r179
Disposition versions

Full text
130R179. A separate class is hereby prescribed for all property included in Class 1 in Schedule B that a taxpayer has acquired after 31 March 1977 and before 1 January 1988 and that is
(a)  railway track and grading, including components such as rails, ballast, ties and other material;
(b)  a bridge, culvert, subway or tunnel that is ancillary to railway track or grading; or
(c)  railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, but not including property that is principally electronic equipment or system software therefor.
s. 130R96; O.C. 1981-80, s. 130R96; O.C. 3211-81, s. 1; R.R.Q., 1981, c. I-3, r. 1, s. 130R96; O.C. 2583-85, s. 5; O.C. 1631-96, s. 61; O.C. 134-2009, s. 1.
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