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

Section 130r178
Disposition versions

Full text
130R178. A separate class is hereby prescribed for all property included in Class 35 in Schedule B that is acquired at a time after 27 February 2000 by a taxpayer that was at that time a common carrier that owned and operated a railway.
s. 130R95.2; O.C. 1149-2006, s. 12; O.C. 134-2009, s. 1.
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