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

Section 130r155.1
Disposition versions

Full text
130R155.1. For the purposes of sections 130R23.1, 130R23.2 and 130R163.1, the capital cost of an addition to or an alteration of a taxpayer’s building is deemed to be the capital cost to the taxpayer of a separate building if the building to which the addition or alteration was made is not included in a separate class under section 130R163.1.
O.C. 1176-2010, s. 18.
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