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

Section 130r137
Disposition versions

Full text
130R137. A taxpayer referred to in section 130R138 may elect to transfer the property referred to in paragraph a of that section, immediately before it is disposed of, from the class referred to in that paragraph a to the class referred to in paragraph b of that section.
An election under the first paragraph must be made by letter to that effect attached to the taxpayer’s fiscal return, on or before the taxpayer’s filing-due date for the taxation year in which the property referred to in paragraph a of section 130R138 is disposed of by the taxpayer.
s. 130R61; O.C. 1981-80, s. 130R61; R.R.Q., 1981, c. I-3, r. 1, s. 130R61; O.C. 1466-98, s. 25; O.C. 134-2009, s. 1.
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