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

Section 104r6
Disposition versions

Full text
104R6. Where a separate prescribed class has been constituted under the Act, the Provincial Income Tax Act (R.S.Q. 1964, c. 69) or the Corporation Tax Act (R.S.Q. 1964, c. 67), by virtue of the conversion of a vessel, owned by a taxpayer and the vessel is disposed of by the taxpayer without making an election under section 104R4, such separate prescribed class is deemed to have been transferred to the class in which the vessel was included immediately before the disposition thereof.
s. 104R6; O.C. 1981-80, s. 104R6; R.R.Q., 1981, c. I-3, r. 1, s. 104R6; O.C. 134-2009, s. 1.
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