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

Section 130r128
Disposition versions

Full text
130R128. In respect of properties otherwise included in any of Classes 2 to 10 and 11 in Schedule B or in Class 12 in that schedule, except in the case of a property referred to in any of sections 130R192 to 130R194, a taxpayer may elect to include in Class 1 in that schedule all such properties acquired for the purpose of gaining or producing income from the same business.
s. 130R56; O.C. 1981-80, s. 130R56; R.R.Q., 1981, c. I-3, r. 1, s. 130R56; O.C. 1697-92, s. 32; O.C. 1463-2001, s. 38; O.C. 1470-2002, s. 19; O.C. 134-2009, s. 1.
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