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

Section 130r134.1
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130R134.1. A taxpayer may elect not to include a property in any of Classes 54 to 56 in Schedule B, as the case may be, provided the election is made in the taxpayer’s fiscal return for the taxation year in which the property was acquired by the taxpayer, on or before the taxpayer’s filing-due date for that year.
S.Q. 2021, c. 18, s. 238; O.C. 90-2023, s. 13.
130R134.1. A taxpayer may elect not to include a property in Class 54 or 55 in Schedule B, as the case may be, provided the election is made in the taxpayer’s fiscal return for the taxation year in which the property was acquired by the taxpayer, on or before the taxpayer’s filing-due date for that year.
S.Q. 2021, c. 18, s. 238.
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