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

Section 130r164
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130R164. Where property of a taxpayer that would otherwise be included in Class 7 in Schedule B is a property in respect of which a depreciation allowance could have been taken under Order in Council P.C. 2798 of 10 April 1942, P.C. 7580 of 26 August 1942, as amended by P.C. 3297 of 22 April 1943, or P.C. 3979 of 1 June 1944, if those Orders in Council were applicable to the taxation year, a separate class is hereby prescribed for each ship, including the furniture, fittings and equipment attached hereto.
s. 130R85; O.C. 1981-80, s. 130R85; R.R.Q., 1981, c. I-3, r. 1, s. 130R85; O.C. 134-2009, s. 1.
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