130R204. The property described in this chapter is excluded from the application of this Title and Schedule B and does not give rise to any capital cost allowance.
s. 130R100; O.C. 1981-80, s. 130R100; R.R.Q., 1981, c. I-3, r. 1, s. 130R100; O.C. 134-2009, s. 1.