I-4 - Act respecting the application of the Taxation Act

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101. The undepreciated portion of the capital cost, to a credit union, on the first day of its 1972 taxation year, of depreciable property of a prescribed class acquired by it before that year is equal to the aggregate of the capital costs of the properties of that class as determined under sections 97 to 99 for the same day.
1972, c. 24, s. 148.