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

Section 130r33 Disposition versions

2012-09-01

130R33. Where the taxpayer has a leasehold interest, a reference in Schedule B to a property that is a building or other structure includes that leasehold interest to the extent that the taxpayer acquired it by reason of the fact that the taxpayer has carried out an operation referred to in any of subparagraphs a to c of the first paragraph of section 130R26, or acquired it after 1975 or, in the case of property of Class 31 or 32 in that schedule, after 18 November 1974, from a former lessee who has acquired it by reason of the fact that the lessee or a preceding lessee had carried out such an operation.

s. 130R21; O.C. 1981-80, s. 130R21; R.R.Q., 1981, c. I-3, r. 1, s. 130R21; O.C. 134-2009, s. 1.