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

Section 130r78
Disposition versions

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130R78. Despite section 130R76 as well as Chapter I and Divisions I, II, IV to XIV and XVIII, where in a taxation year a taxpayer has acquired a property that the taxpayer has not used for any purpose in that year and where the first use made of it is a lease of the property in respect of which section 130R76 applies, the amount deductible by the taxpayer for the year under this Title in respect of the property is deemed to be nil.
s. 130R42.8; O.C. 366-94, s. 7; O.C. 134-2009, s. 1.
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