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

Section 130r133 Disposition versions

2012-09-01

130R133. In respect of a property that would otherwise be included in Class 7 in Schedule B under paragraph h of that class and to which sections 130R101 and 130R176, or sections 130R102 and 130R178 would apply if Class 35 in that schedule applied to the property, a taxpayer may elect to include the property in Class 35 if the taxpayer so elects by letter attached to the taxpayer’s fiscal return for the taxation year in which the property was acquired by the taxpayer, on or before the taxpayer’s filing-due date for that year.

s. 130R58.1.1; O.C. 1149-2006, s. 9; O.C. 134-2009, s. 1.