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

Section 130r45
Disposition versions

Full text
130R45. For the purposes of this division, a property is deemed, subject to subparagraph d of the first paragraph of section 130R124, to have been acquired by a taxpayer at the time when the property became available for use by the taxpayer according to the Act.
s. 130R29.1; O.C. 1631-96, s. 9; O.C. 134-2009, s. 1.
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