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

Section 154r1
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154R1. A taxpayer may deduct, as an allowance for the expenses that the taxpayer must incur in the survey of a vessel, one-quarter of the estimate of the expenses of the survey for the third taxation year preceding the taxation year during which a survey is scheduled to occur and one-half of such estimate for the second taxation year preceding the survey and 3/4 for the taxation year preceding the survey.
s. 154R1; O.C. 1981-80, s. 154R1; R.R.Q., 1981, c. I-3, r. 1, s. 154R1; O.C. 134-2009, s. 1.
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