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

Section 130r144
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130R144. Section 130R143 also applies where a taxpayer has acquired generating or distributing equipment and plant, including structures, for the purpose of providing power for the taxpayer’s own consumption in operating a mine, ore mill, smelter, metal refinery or any combination thereof and where at least 80% of the output of electrical energy was so used in the first 2 taxation years in which power was so produced.
s. 130R66; O.C. 1981-80, s. 130R66; R.R.Q., 1981, c. I-3, r. 1, s. 130R66; O.C. 1454-99, s. 19; O.C. 134-2009, s. 1.
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