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I-4, r. 1 - Regulation respecting the application of the Taxation Act (1980)

Section 9r2
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9R2. The “undepreciated portion of the capital cost according to the diminishing balance method of depreciation”, in respect of the property of a corporation, means the capital cost for the corporation of its depreciable property, as accepted for the purposes of the Income Tax Act (R.S.C., 1952, c. 148) on the last day of its taxation year in process on 31 December 1960, less the depreciation allowed up to that last day for the purposes of the said Act.
R.R.Q., 1981, c. I-4, r. 1, s. 9R2.
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