jswizzle3737/ontario_laws_and_regs huggingface dataset:
Asset retirement obligations
  1. (1) For the purposes of section 11.9 of the Act, (a) asset retirement obligations are prescribed as newly recognized liabilities; and (b) April 1, 2022 is prescribed as the corresponding recognition date for those liabilities. (2) In this section, “asset retirement obligations” means legal obligations associated with the retirement of a tangible capital asset resulting from its acquisition, construction, development or normal use.
Asset retirement obligations
 2. Omitted (provides for coming into force of provisions of this Regulation).
Asset retirement obligations
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