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I-3 - Taxation Act
Section 421.7.1
Disposition versions
421.7.1. Where a person owns a zero-emission passenger vehicle jointly with one or more other persons, any reference in paragraph d.5 of section 99 to the prescribed amount and in section 421.5 to the amount of $250 or such other amount as may be prescribed for the purposes of section 421.5 is to be read as a reference to that proportion of each of those amounts that the fair market value of the first-mentioned person’s right in the vehicle is of the fair market value of the rights in the vehicle of all those persons.
