I-3 - Taxation Act

Full text
1129.33.1. In this Part, “acquisition costs” and “qualified property” have the meaning assigned by the first paragraph of section 1029.8.21.4.
1997, c. 85, s. 307; 2003, c. 9, s. 405; 2007, c. 12, s. 255.
1129.33.1. In this Part,
acquisition costs has the meaning assigned by the first paragraph of section 1029.8.21.4;
filing-due date has the meaning assigned by section 1;
fiscal period has the meaning assigned by Part I;
Minister means the Minister of Revenue;
qualified property has the meaning assigned by the first paragraph of section 1029.8.21.4;
taxation year has the meaning assigned by Part I;
taxpayer has the meaning assigned by section 1.
In every provision of this Part, a reference to Division II.4.1 of Chapter III.1 of Title III of Book IX of Part I, or to any section of that division, is a reference to that division or to that section, as the case may be, as it read for the taxation year concerned.
1997, c. 85, s. 307; 2003, c. 9, s. 405.