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

Section 11
Disposition versions

Full text
11. Where a corporation disposes of all its capital property in a same taxation year, it may deduct the balance of the difference deductible from the taxable income of that year, and where a corporation disposes of all the capital property of a same class during one taxation year, it may deduct the whole or part of the balance of the difference up to the amount of depreciation recaptured.
1972, c. 24, s. 25; 1972, c. 26, s. 91.
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