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I-3 - Taxation Act

Section 1129.33.0.2
Disposition versions

Full text
1129.33.0.2. In this Part, where there is a transfer of a corporeal immovable and of movables which are permanently physically attached or joined to the immovable without losing their individuality and without being incorporated with the immovable, and which, in the immovable, are used for the operation of a business or the pursuit of activities, “immovable” refers to the whole formed by the immovable and the movables.
2017, c. 1, s. 383.
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