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

Section 130r165
Disposition versions

Full text
130R165. A separate class is hereby prescribed for each vessel of a taxpayer, including the furniture, fittings, radiocommunication equipment and other equipment attached thereto, where the vessel
(a)  was constructed in Canada;
(b)  is registered in Canada; and
(c)  had not been used for any purpose whatever before it was acquired by the taxpayer.
s. 130R86; O.C. 1981-80, s. 130R86; R.R.Q., 1981, c. I-3, r. 1, s. 130R86; O.C. 1631-96, s. 22; O.C. 134-2009, s. 1.
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