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

Section 130r62
Disposition versions

Full text
130R62. A taxpayer may deduct the amount provided for in section 130R63 in respect of a property that is
(a)  a vessel described in section 130R165;
(b)  a property included in a separate prescribed class by reason of section 104R10; or
(c)  a property constituted as a class under subsection 2 of section 24 of Chapter 91 of the Statutes of Canada, 1966-1967.
s. 130R34; O.C. 1981-80, s. 130R34; R.R.Q., 1981, c. I-3, r. 1, s. 130R34; O.C. 2847-84, s. 5; O.C. 1631-96, s. 10; O.C. 134-2009, s. 1.
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