I-4, r. 1 - Regulation respecting the application of the Taxation Act (1980)

Full text
12R1. For the purposes of section 12 of the Act, the amount contemplated therein shall be added to the taxable income of a corporation after the deductions provided for by Book IV of Part I of the Taxation Act (chapter I-3).
R.R.Q., 1981, c. I-4, r. 1, s. 12R1.