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

Section 130r202
Disposition versions

Full text
130R202. A separate class is hereby prescribed for one or more properties of a taxpayer included in Class 49 in Schedule B if the taxpayer has, by a letter attached to the taxpayer’s fiscal return filed in accordance with sections 1000 to 1003 of the Act for the taxation year in which the property or properties were acquired, elected that this section apply to the property or properties.
s. 130R98.14; O.C. 1116-2007, s. 12; O.C. 134-2009, s. 1.
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