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

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130R161. Each property of a taxpayer that is a certified Quebec film must be included in a separate class from that of the other properties of the taxpayer belonging to the same class in Schedule B.
s. 130R82.1; O.C. 2727-84, s. 7; O.C. 1539-93, s. 9; O.C. 134-2009, s. 1.