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

Section 130r46
Disposition versions

Full text
130R46. In respect of property of Classes 24, 27, 29 and 34 in Schedule B, a taxpayer may, subject to section 130R49, deduct
(a)  for the taxation year including 12 November 1981, the amount prescribed by section 130R47; and
(b)  for a taxation year beginning after 12 November 1981, the amount prescribed by section 130R48.
s. 130R30; O.C. 1981-80, s. 130R30; R.R.Q., 1981, c. I-3, r. 1, s. 130R30; O.C. 2847-84, s. 4; O.C. 134-2009, s. 1.
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