C-3.1 - Act respecting certain caisses d’entraide économique

Section 130 Disposition versions

1989-04-06

130. (Repealed).

1982, c. 15, s. 130; 1989, c. 5, s. 1.

1982-04-08

130. If the amount the taxpayer contemplated in section 125 or 127 or the beneficiary contemplated in section 126 may deduct exceeds the amount of his tax otherwise payable under Part I of the Taxation Act (chapter I-3), for the taxation year 1981 or 1982 if he has availed himself of the deduction in the latter year, that taxpayer or beneficiary may deduct from his tax otherwise payable under that Part, for subsequent taxation years, an amount not exceeding the amount he was entitled to deduct for the taxation year 1981 or 1982, as the case may be, less the aggregate of the amounts he has already deducted for previous taxation years.

This section applies to the taxation year 1982 and subsequent taxation years.

1982, c. 15, s. 130.