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I-3 - Taxation Act

Section 125.5
Disposition versions

Full text
125.5. For the purposes of section 125.1, property that is provided at any time by a lessor to a lessee as a replacement for a similar property of the lessor that was leased by the lessor to the lessee is deemed to be the same property as the similar property where the amount payable by the lessee for the use of, or the right to use, the replacement property is the same as the amount that was payable in respect of the similar property.
1993, c. 16, s. 72; 1994, c. 22, s. 99.
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