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

Section 130r99
Disposition versions

Full text
130R99. Despite section 130R93, a property acquired by a taxpayer or a partnership that is a “replacement property” referred to in section 96 of the Act and that would otherwise be a leasing property of the taxpayer or partnership is deemed not to be such a property, if the replaced property referred to in that section 96 was, by reason of this section or section 130R97 or 130R98, not such a property immediately before it was disposed of by the taxpayer or partnership.
s. 130R54; O.C. 1981-80, s. 130R54; R.R.Q., 1981, c. I-3, r. 1, s. 130R54; O.C. 1631-96, s. 13; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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