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

Section 130r65
Disposition versions

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130R65. A taxpayer may deduct as additional allowance in respect of property of the class prescribed under section 130R164, an amount not exceeding the lesser of
(a)  the amount by which the depreciation that could have been taken on the property, if the Orders in Council referred to in that section were applicable to the taxation year, exceeds the amount allowed under section 130R22 in respect of the property; and
(b)  the undepreciated capital cost to the taxpayer of property of the prescribed class at the end of the taxation year, before any deduction under this section for the year.
s. 130R37; O.C. 1981-80, s. 130R37; R.R.Q., 1981, c. I-3, r. 1, s. 130R37; O.C. 134-2009, s. 1.
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