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I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r107
Disposition versions

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130R107. A taxpayer may deduct an amount as additional depreciation in respect of property for which section 130R190 prescribes a separate class, to the extent that that amount does not exceed the lesser of
(a)  the taxpayer’s income for the year from that property, determined before any deduction under this section; and
(b)  the undepreciated capital cost to the taxpayer of property of that class at the end of the taxation year, before any deduction under this section for the year.
s. 130R55.3.2; O.C. 1249-2005, s. 4; O.C. 134-2009, s. 1.
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