Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 101
Disposition versions

Full text
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.
© Gouvernement du Québec