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

Section 130r134
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130R134. A taxpayer may elect not to include a property in Class 44 in Schedule B, provided the election is made, by letter attached to the taxpayer’s fiscal return for the taxation year in which the property was acquired by the taxpayer, on or before the taxpayer’s filing-due date for that year.
s. 130R58.2; O.C. 1631-96, s. 20; O.C. 1466-98, s. 23; O.C. 134-2009, s. 1.
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