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

Section 130r74
Disposition versions

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130R74. Subject to section 130R79 and for the purposes of the definition of “specified leasing property” in the first paragraph of section 130R71, a taxpayer who at any time acquires from a person with whom the taxpayer deals at arm’s length a property that is the subject of a lease with a remaining term at that time of more than 1 year is deemed to have entered into, at that time, a lease with an expected term of more than 1 year.
s. 130R42.4; O.C. 366-94, s. 7; O.C. 134-2009, s. 1.
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