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

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771R30. For the purposes of section 771R29, the number of equated track-kilometres is computed by adding the number of kilometres of the first main track, 80% of the number of kilometres of other main tracks and 50% of the number of kilometres of yard tracks or sidings.
s. 771R22; O.C. 1981-80, s. 771R22; R.R.Q., 1981, c. I-3, r. 1, s. 771R22; O.C. 134-2009, s. 1.