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

Section 83r5 Disposition versions

2012-09-01

83R5. Where animals of a particular species are included in the inventory of a taxpayer at the end of the taxation year immediately preceding the first year in respect of which the taxpayer elects under section 83R2, the unit price of each animal of that species is computed by dividing the total value of all animals of that species in the inventory of the preceding year by the number of animals of that species described in that inventory and, in any other case, the unit price of an animal of a species is determined by the Minister, having regard, among other things, to the unit prices of animals of a comparable species of animals used in valuing the inventories of other taxpayers in the district.

s. 83R6; O.C. 1981-80, s. 83R6; R.R.Q., 1981, c. I-3, r. 1, s. 83R6; O.C. 134-2009, s. 1.