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

Section 130r158
Disposition versions

Full text
130R158. Properties of a member of a partnership that can reasonably be regarded to be the member’s interest in a depreciable property of the partnership must be included in a separate class from other properties of such member described in the same class in Schedule B.
s. 130R80; O.C. 1981-80, s. 130R80; R.R.Q., 1981, c. I-3, r. 1, s. 130R80; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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