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

Section 104r10
Disposition versions

Full text
104R10. For the purposes of this Title, of sections 130.1, 142 and 149 of the Act, and of the regulatory provisions made under paragraph a of section 130 of the Act, a vessel in respect of which any conversion cost is incurred after 23 March 1967 is, to the extent of the conversion cost, deemed to be included in a separate prescribed class.
s. 104R10; O.C. 1981-80, s. 104R10; R.R.Q., 1981, c. I-3, r. 1, s. 104R10; O.C. 134-2009, s. 1.
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