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

Section 130r191
Disposition versions

Full text
130R191. A separate class is hereby prescribed for each property included in Class 38 in Schedule B or in Class 8 in that schedule under paragraph l of that class, of which a taxpayer is the owner and in respect of which the taxpayer elected, in the manner referred to in the second paragraph, to apply this section.
Such election must be made by the taxpayer by means of a letter attached to the fiscal return of the taxpayer filed pursuant to sections 1000 to 1003 of the Act for the taxation year in which the property was acquired.
Such election is effective from the first day of the taxation year for which it is made and continues to have effect for all subsequent taxation years.
s. 130R98.4; O.C. 1697-92, s. 46; O.C. 134-2009, s. 1.
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