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

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6. Where a taxpayer had, under the former Acts, to determine the capital cost of property which he had acquired before 1972 to compute the amount of a deduction respecting such property or should have done so if he had claimed such deduction, the amount which is so determined or should have been so determined is deemed, for the purposes of the Taxation Act (chapter I-3), to be the capital cost of such property to the taxpayer.
1972, c. 24, s. 20.