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

Section 130r24
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130R24. In respect of property of Class 13 in Schedule B, the taxpayer may deduct an amount not exceeding the lesser of the aggregate of each amount equal to the proportion, described in section 130R27, of that part of the capital cost to the taxpayer, incurred in a taxation year of a particular leasehold interest, and the undepreciated capital cost of property of that class at the end of the taxation year, before any deduction under this section.
s. 130R13; O.C. 1981-80, s. 130R13; R.R.Q., 1981, c. I-3, r. 1, s. 130R13; O.C. 134-2009, s. 1.
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