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

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31. The amount contemplated in section 30 is that which would be the undepreciated capital cost to the partnership of a class of depreciable property including the property contemplated in the said section, and is equal to the lesser amount obtained after having multiplied for each partner, the reciprocal of his percentage of interest in that property by the undepreciated capital cost of that property to him on 31 December 1971.
1972, c. 24, s. 45.