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

Section 130r172.3
Disposition versions

Full text
130R172.3. A separate class is hereby prescribed for eligible liquefaction equipment acquired by a taxpayer to be used as part of an eligible liquefaction facility of the taxpayer to earn or produce income from that facility.
O.C. 321-2017, s. 16.
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