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

Section 130r175
Disposition versions

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130R175. For the purposes of this Title, except in the case of a corporation or a partnership described in section 130R92, where more than one property of a taxpayer is described in the same class in Schedule B and where one of the properties is a leasing property and one of the properties is a property other than a leasing property, a separate class is hereby prescribed for properties that are leasing properties and would otherwise be included in the class.
s. 130R94; O.C. 1981-80, s. 130R94; R.R.Q., 1981, c. I-3, r. 1, s. 130R94; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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