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

Section 156.2r1
Disposition versions

Full text
156.2R1. Depreciable property referred to in subparagraph a of the second paragraph of section 156.2 of the Act in respect of an individual is property of that individual included in Class 12 in Schedule B because of subparagraph t of the first paragraph or the second or fourth paragraph of that class, other than property leased to another person by the individual and in respect of which that person and the individual made the joint election provided for in section 125.1 of the Act.
s. 156.2R1; O.C. 1697-92, s. 53; O.C. 1463-2001, s. 51; O.C. 134-2009, s. 1.
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