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

Section 130r36
Disposition versions

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130R36. For the purposes of this division, where an item of capital cost has been incurred before the commencement of the taxpayer’s 1949 taxation year, there is to be added to the capital cost of each item the amount that was allowed in respect thereof as depreciation under the Income War Tax Act (R.S.C. 1927, c. 97) and was deducted from the original cost to arrive at the capital cost of the item.
s. 130R22; O.C. 1981-80, s. 130R22; R.R.Q., 1981, c. I-3, r. 1, s. 130R22; O.C. 134-2009, s. 1.
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