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

Section 130r84
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130R84. For the purposes of the definition of “specified leasing property” in the first paragraph of section 130R71 and section 130R76, where a taxpayer leases to another person a building or part thereof that is not exempt property, subparagraph b of the definition of “specified leasing property” in the first paragraph of section 130R71, sections 130R74 and 130R77 and paragraph b of section 130R82 is to be read, in respect of that building or part thereof, with the words “3 years” substituted for the words “one year” wherever they occur.
s. 130R42.14; O.C. 366-94, s. 7; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.
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