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

Section 130r121
Disposition versions

Full text
130R121. For the purposes of subparagraph b of the fourth paragraph of section 130R120, the proceeds of disposition of a property of Class 10 in Schedule B that would be referred to in the third paragraph of Class 16 in that schedule if it had been acquired after 12 November 1981 are deemed to be the proceeds of disposition of a property of Class 16 and not of a property of Class 10.
s. 130R55.9; O.C. 2847-84, s. 8; O.C. 1282-2003, s. 25; O.C. 134-2009, s. 1; O.C. 164-2021, s. 20.
130R121. For the purposes of subparagraph b of the second paragraph of section 130R120, the proceeds of disposition of a property of Class 10 in Schedule B that would be referred to in the third paragraph of Class 16 in that schedule if it had been acquired after 12 November 1981 are deemed to be the proceeds of disposition of a property of Class 16 and not of a property of Class 10.
s. 130R55.9; O.C. 2847-84, s. 8; O.C. 1282-2003, s. 25; O.C. 134-2009, s. 1.
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