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

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99. In the case of a leasehold interest the presumed depreciation contemplated in section 97 is equal to the part of the capital cost of such interest computed without regard to this section, that the number of months expired since the acquisition of that interest until the first day in the 1972 taxation year of the credit union is of the total number of months included between such acquisition and the time when the lease ends.
1972, c. 24, s. 146.