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

Section 130r129
Disposition versions

Full text
130R129. Where the chief depreciable properties of a taxpayer are included in any of Classes 2, 4 and 17 in Schedule B, the taxpayer may elect to include in any of Classes 2, 4 and 17, as the case may be, a property that would otherwise be included in another class and that was acquired by the taxpayer before 26 May 1976 for the purpose of gaining or producing income from the same business as that for which those properties otherwise included in any of Classes 2, 4 and 17 were acquired.
s. 130R57; O.C. 1981-80, s. 130R57; R.R.Q., 1981, c. I-3, r. 1, s. 130R57; O.C. 134-2009, s. 1.
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