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

Section 130r25
Disposition versions

Full text
130R25. For the purposes of this division, the capital cost to a taxpayer of a property is deemed to have been incurred at the time when the property became available for use by the taxpayer for the purposes of the Act.
s. 130R13.1; O.C. 1631-96, s. 4; O.C. 134-2009, s. 1.
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