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

Section 130r132
Disposition versions

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130R132. A taxpayer may elect to include in Class 37 in Schedule B the properties that the taxpayer acquired before 10 March 1982 and that would be included in that class if the taxpayer had acquired them after that date.
s. 130R58.1; O.C. 2962-82, s. 17; O.C. 500-83, s. 17; O.C. 134-2009, s. 1.
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