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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1000.3r1
Disposition versions
1000.3R1. A property to which subparagraph b of the second paragraph of section 1000.3 of the Act refers is
(a) a property of a partnership included in a separate class of the partnership under section 130R194.1; or
(b) a property of a partnership included in a separate class of the partnership under section 130R194.2.
The conditions to which subparagraph b of the third paragraph of section 1000.3 of the Act refers are as follows:
(a) in the case of a property described in subparagraph a of the first paragraph, the conditions described in paragraphs b and c of section 130R194.1; or
(b) in the case of a property described in subparagraph b of the first paragraph, the conditions described in subparagraph iv of paragraph a of section 156.7.6R1 or in subparagraphs iv and v of paragraph b of that section, as the case may be.
1000.3R1. A prescribed property to which subparagraph b of the second paragraph of section 1000.3 of the Act refers is a property of a partnership included in a separate prescribed class of the partnership under section 130R194.1.
The conditions to which subparagraph b of the third paragraph of section 1000.3 of the Act refers are those described in paragraphs b and c of section 130R194.1.
