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

Full text
157R1. For the purposes of paragraph h.1 of section 157 of the Act, the following are prescribed renovations and alterations:
(a)  the installation of an interior or exterior ramp or of a hand-activated electric door opener; and
(b)  a modification to a bathroom, elevator or doorway to facilitate its use by a person in a wheelchair.
s. 157R0.1; O.C. 67-96, s. 22; O.C. 134-2009, s. 1.