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

Section 130r200
Disposition versions

Full text
130R200. For the purposes of this Title, where one or more properties of a taxpayer are included in the same class in Schedule B and the properties are not all computer tax shelter property, a separate class is hereby prescribed for all the properties that are computer tax shelter properties and that would otherwise be included in the class.
s. 130R98.11; O.C. 1282-2003, s. 32; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 20.
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