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

Section 154r2
Disposition versions

Full text
154R2. Where the quadrennial or special survey of a vessel has not, at the end of the year in which a survey is scheduled to occur, been completed to the extent that the vessel is permitted to proceed on a voyage, the taxpayer referred to in section 154R1 may deduct the amount obtained by deducting from the estimate of the expenses the amount of the expenses actually incurred in the year for the survey.
s. 154R2; O.C. 1981-80, s. 154R2; R.R.Q., 1981, c. I-3, r. 1, s. 154R2; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 7.
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