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

Section 130r185
Disposition versions

Full text
130R185. A separate class is hereby prescribed for each automobile acquired by an individual before 18 June 1987 or after 17 June 1987 pursuant to an obligation in writing entered into before 18 June 1987 and used by the taxpayer in part to earn income and in part for personal use, other than an automobile used by virtue of a permit for transportation of passengers for remuneration.
s. 130R98; O.C. 1981-80, s. 130R98; O.C. 1983-80, s. 10; R.R.Q., 1981, c. I-3, r. 1, s. 130R98; O.C. 1697-92, s. 44; O.C. 134-2009, s. 1.
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