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

Section 130r77
Disposition versions

Full text
130R77. For the purposes of this division, a property is deemed to be the subject of a lease for an expected term of more than 1 year at any time if at that time, as the case may be,
(a)  the property had been leased by the lessee, by a person with whom the lessee does not deal at arm’s length or by the lessee and such person for a period of more than 1 year ending at that time; or
(b)  it may reasonably be concluded, in view of the circumstances, that the lessor knew or ought to have known that the lessee, a person with whom the lessee does not deal at arm’s length or the lessee and such person would lease the property for more than 1 year.
s. 130R42.7; O.C. 366-94, s. 7; O.C. 134-2009, s. 1.
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