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I-3 - Taxation Act

Section 125.7
Disposition versions

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125.7. For the purposes of section 125.1, where at any time a lease, in this section referred to as the “original lease”, is renegotiated in the course of a bona fide renegotiation and, as a result of the renegotiation, the amount payable by the lessee for the use of, or the right to use, the property that is the subject of the lease is altered in respect of a period after that time, otherwise than by reason of an addition or alteration in respect of which section 125.6 applies, the original lease is deemed to have expired and the renegotiated lease is deemed to be a new lease of the property entered into at that time.
1993, c. 16, s. 72.
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