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I-3, r. 1 - Regulation respecting the Taxation Act
Section 101.8r2
Disposition versions
101.8R2. For the purposes of paragraph b of section 101.8 of the Act, the following properties are prescribed:
(a) a road, other than a specified temporary access road, sidewalk, runway, parking area, storage area or similar surface construction;
(b) a bridge; and
(c) a property ancillary to any property referred to in paragraph a or b.
