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

Section 130r184
Disposition versions

Full text
130R184. For the purposes of this Title, where 2 or more properties of a taxpayer are included in the same class in Schedule B and those properties are not all leasehold interests referred to in section 130R87, a separate class is hereby prescribed for all the properties constituting such leasehold interests that would otherwise be included in that class.
s. 130R97.2; O.C. 2962-82, s. 20; O.C. 500-83, s. 20; O.C. 134-2009, s. 1.
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