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

Section 130r130
Disposition versions

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130R130. In respect of properties otherwise included in Class 19 or 21 in Schedule B, a taxpayer may elect to include in Class 8 in that schedule all properties of Class 19 or all properties of Class 21, as the case may be, owned by the taxpayer at the beginning of the year.
s. 130R58; O.C. 1981-80, s. 130R58; R.R.Q., 1981, c. I-3, r. 1, s. 130R58; O.C. 134-2009, s. 1.
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