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

Section 130r198 Disposition versions

2012-09-01

130R198. A separate class is hereby prescribed for one or more properties of a taxpayer acquired in a taxation year and included in the year in Class 8 in Schedule B, in respect of which the taxpayer has, by means of a letter attached to the taxpayer’s fiscal return filed pursuant to sections 1000 to 1003 of the Act for that taxation year, elected to apply this section, where each of the properties has a capital cost to the taxpayer of at least $400 and is

(a)  computer software;

(b)  a photocopier; or

(c)  office equipment that is electronic communications equipment, such as a facsimile transmission device or telephone equipment.

s. 130R98.9; O.C. 1631-96, s. 26; O.C. 1463-2001, s. 41; O.C. 1149-2006, s. 13; O.C. 134-2009, s. 1.