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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r109
Disposition versions
130R109. The depreciation that a taxpayer may claim for a particular taxation year under section 130R1 in respect of property of Class 10 or 12 in Schedule B, where the taxpayer acquired a property of that class that is a certified feature film, a certified production, a certified Québec film or a Québec film production, may not exceed the amount that could be deducted under that section 130R1, with reference to section 130R19, in respect of property of that class for the particular year if the capital cost of the property to the taxpayer were reduced by the amount prescribed by section 130R110.
130R109. The depreciation that a taxpayer may claim for a particular taxation year in respect of property in Class 10 or 12 in Schedule B, where the taxpayer acquired a property of that class that is a certified feature film, a certified production, a certified Québec film or a Québec film production, may not exceed the amount that could be deducted under section 130R19 in respect of property in that class for the particular year if the capital cost of the property to the taxpayer were reduced by the amount prescribed by section 130R110.
