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

Section 130r177
Disposition versions

Full text
130R177. A separate class is hereby prescribed for all property included in Class 35 in Schedule B that is acquired after 6 December 1991 and before 28 February 2000 by a taxpayer that at the time of the acquisition is a common carrier owning and operating a railway.
s. 130R95.1; O.C. 1631-96, s. 23; O.C. 1707-97, s. 98; O.C. 1149-2006, s. 11; O.C. 134-2009, s. 1.
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