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

Section 130r52 Disposition versions

2016-02-17

130R52. Section 130R50 does not apply to a taxation year of a taxpayer that is, throughout the year,

(a)  a corporation whose principal business throughout the year is

i.  manufacturing or processing,

ii.  mining operations, or

iii.  the sale, distribution or production of electricity, natural gas, oil, steam, heat or any other form of energy or potential energy; or

(b)  a partnership each member of which is

i.  a corporation described in paragraph a, or

ii.  another partnership described in this paragraph.

s. 130R30.3.3; O.C. 91-94, s. 2; O.C. 1707-97, s. 98; O.C. 1454-99, s. 15; O.C. 134-2009, s. 1; O.C. 66-2016, s. 5.

2012-09-01

130R52. Section 130R50 does not apply to a taxation year of a taxpayer that is, throughout the year,

(a)  a corporation whose principal business throughout the year is

i.  manufacturing or processing,

ii.  mining operations, or

iii.  the sale, distribution or production of electricity, natural gas, oil, steam, heat or any other form of energy or potential energy; or

(b)  a partnership each member of which is a corporation described in paragraph a.

s. 130R30.3.3; O.C. 91-94, s. 2; O.C. 1707-97, s. 98; O.C. 1454-99, s. 15; O.C. 134-2009, s. 1.