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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r11.1
Disposition versions
130R11.1. For the purposes of sections 130R0.4 and 130R120.2 and the definitions of “accelerated investment incentive property” and “immediate expensing property” in the first paragraph of section 130R3, a person or a partnership is deemed not to be dealing at arm’s length with another person or partnership, in respect of the acquisition or ownership of a property, where, in the absence of this section, they would be considered to be dealing at arm’s length with each other and it may reasonably be considered that the principal purpose of a transaction or series of transactions was to
(a) cause the property to qualify as accelerated investment incentive property or immediate expensing property; or
(b) cause the person or partnership and the other person or partnership to deal at arm’s length with each other.
130R11.1. For the purposes of the definition of “accelerated investment incentive property” in the first paragraph of section 130R3 and of section 130R120.2, a person or a partnership is deemed not to be dealing at arm’s length with another person or partnership, in respect of the acquisition or ownership of a property, if, in the absence of this section, they would be considered to be dealing at arm’s length with each other and it may reasonably be considered that the principal purpose of any transaction, or series of transactions, is to cause
(a) the property to qualify as accelerated investment incentive property; or
(b) the person or partnership and the other person or partnership to be dealing at arm’s length with each other.
130R11.1. For the purposes of the definition of “accelerated investment incentive property” in the first paragraph of section 130R3, if, in the absence of this section, a taxpayer would be deemed to be dealing at arm’s length with another person or partnership as a result of a transaction or series of transactions the principal purpose of which may reasonably be considered to have been to cause one or more properties of the taxpayer to qualify as accelerated investment incentive property, the taxpayer is deemed not to be dealing at arm’s length with the other person or partnership in respect of the acquisition of those properties.
