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

Section 130r206
Disposition versions

Full text
130R206. In the case of a taxpayer who is a member of a partnership, the classes of property described in this Title and in Schedule B are deemed not to include any property that is an interest of the taxpayer in depreciable property of the partnership.
s. 130R102; O.C. 1981-80, s. 130R102; R.R.Q., 1981, c. I-3, r. 1, s. 130R102; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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