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

Section 130r208
Disposition versions

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130R208. Where the taxpayer is not resident in Canada, the classes of property described in this Title and in Schedule B are deemed not to include property that is situated outside Canada.
s. 130R104; O.C. 1981-80, s. 130R104; R.R.Q., 1981, c. I-3, r. 1, s. 130R104; O.C. 134-2009, s. 1.
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