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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r92
Disposition versions
130R92. Section 130R91 does not apply in respect of a taxation year of a taxpayer that was, throughout the year,
(a) a corporation whose principal business was the rental of leasing property or property that would be leasing property but for sections 130R97 to 130R99 or the rental of such property combined with the sale and servicing of property similar to the property leased if the gross revenue of the corporation for the year from such principal business was not less than 90% of its gross revenue for the year from all sources; or
(b) a partnership each member of which was
i. a corporation described in paragraph a, or
ii. another partnership described in this paragraph.
130R92. Section 130R91 does not apply in respect of a taxation year of a taxpayer that was, throughout the year,
(a) a corporation whose principal business was the rental of leasing property or property that would be leasing property but for sections 130R97 to 130R99 or the rental of such property combined with the sale and servicing of property similar to the property leased if the gross revenue of the corporation for the year from such principal business was not less than 90% of its gross revenue for the year from all sources; or
(b) a partnership each member of which was a corporation described in paragraph a.
