5. The portion attributable to the dwelling equals the proportion of rent at the end of the lease with respect to income.
If capital expenditures, operating expenditures, arising from a new service, accessory or dependency, fuel costs or taxes for services apply only to certain dwellings, proportions are determined in relation to the rent and estimated rent of the dwellings benefiting from that service, accessory or dependency.
No share is attributable to a dwelling in respect of an expenditure insofar as it relates to premises rented for non-residential purposes or in respect of the net income resulting from the operation of such premises.
O.C. 738-85, s. 5; O.C. 1430-85, s. 1; O.C. 1506-97, s. 5.