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

Section 130r199 Disposition versions

2012-09-01

130R199. A separate class is hereby prescribed for one or more properties of a taxpayer acquired in a taxation year and included in the year in Class 43 in Schedule B because of paragraph a of that class, in respect of which the taxpayer has, by means of a letter attached to the taxpayer’s fiscal return filed pursuant to sections 1000 to 1003 of the Act for that taxation year, elected to apply this section, where each of the properties has a capital cost to the taxpayer of at least $400.

s. 130R98.10; O.C. 1463-2001, s. 42; O.C. 134-2009, s. 1.