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

Full text
24. For the purposes of sections 93 to 104 and 130 of the Taxation Act (chapter I-3) and the regulations made under the said section 130, the undepreciated capital cost of the property of the class contemplated in section 22 at any particular time after 1971 is computed as if the excess of the capital cost of that class to the partnership over the undepreciated capital cost of such class to the partnership had been granted to the partnership, in respect of property of that class in accordance with the regulations made under paragraph a of section 130 of the said Act in computing its income for previous taxation years.
1972, c. 24, s. 38.