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

Full text
30. For the purposes of sections 93 to 104 and 130 of the Taxation Act (chapter I-3) and the regulations made under said section 130, the undepreciated capital cost of property of a class at a particular time after 1971 must be computed as if the excess of the capital cost of that property to the partnership, as determined in section 29, over the amount determined under section 31 was allowed to the partnership in respect of that property under the regulations made under section 130 of the said Act in computing its income for previous taxation years.
1972, c. 24, s. 44.