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

Section 130r75
Disposition versions

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130R75. For the purposes of paragraph a of the definition of “exempt property” in the first paragraph of section 130R71, where a property is owned by 2 or more persons or partnerships or a combination of persons or partnerships, the capital cost of the property to each such person or partnership is deemed to be equal to the aggregate of the amounts each of which represents the capital cost of the property to each of those persons or partnerships.
s. 130R42.5; O.C. 366-94, s. 7; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.
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