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

Section 130r29
Disposition versions

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130R29. Where, under a lease, a lessee has a right to renew the lease after the term and such term occurs after the end of the taxation year in which the capital cost was incurred, the lease is deemed to terminate on the day on which the term next succeeding the term in which the capital cost was incurred is to terminate.
s. 130R17; O.C. 1981-80, s. 130R17; R.R.Q., 1981, c. I-3, r. 1, s. 130R17; O.C. 134-2009, s. 1.
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