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

Section 130r141
Disposition versions

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130R141. For the purposes of this Title and Schedule B, where property owned by a taxpayer would otherwise be included in Class 40 in that schedule, all such property owned by the taxpayer must be transferred from that class to Class 10 in that schedule immediately after the beginning of the first taxation year of the taxpayer beginning after 31 December 1989.
s. 130R64.1; O.C. 1697-92, s. 35; O.C. 134-2009, s. 1.
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