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

Section 130r163
Disposition versions

Full text
130R163. For the purposes of this Title, where any property of a taxpayer is a property of Class 31 or 32 in Schedule B and the capital cost of the property is $50,000 or more, a separate class is hereby prescribed for each such property of the taxpayer that would otherwise be included in the same class in Schedule B.
s. 130R84; O.C. 1981-80, s. 130R84; R.R.Q., 1981, c. I-3, r. 1, s. 130R84; O.C. 134-2009, s. 1.
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