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

Section 104r2
Disposition versions

Full text
104R2. Where a deduction has been made for a year under the Act, the Provincial Income Tax Act (R.S.Q. 1964, c. 69) or the Corporation Tax Act (R.S.Q. 1964, c. 67) in respect of capital cost allowance of a vessel, section 94 of the Act is applicable to the prescribed class, as well as to any other class prescribed by either of those Acts, to which the vessel may have been transferred.
s. 104R2; O.C. 1981-80, s. 104R2; R.R.Q., 1981, c. I-3, r. 1, s. 104R2; O.C. 134-2009, s. 1.
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