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

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818R82. No investment property, or portion of investment property, designated for a taxation year under any of paragraphs a to d of section 818R81 may be designated again for the year under any other of those paragraphs.
s. 818R80; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.