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

Section 130r162
Disposition versions

Full text
130R162. Except in the case of a corporation or partnership described in section 130R86, rental properties of a taxpayer, other than properties that must be included in a separate class under section 130R159, must be included in a separate class from other properties of the taxpayer described in the same class in Schedule B.
s. 130R83; O.C. 1981-80, s. 130R83; R.R.Q., 1981, c. I-3, r. 1, s. 130R83; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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