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

Section 97
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97. Any depreciable property which is not a leasehold interest, acquired by the credit union in a taxation year ending before 1972, is deemed to have been acquired by it on the last day of its 1971 taxation year at a capital cost equal to the excess of the depreciable cost of that property to it over the presumed depreciation of the property as determined in sections 98 and 99.
1972, c. 24, s. 144; 1975, c. 22, s. 286.
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