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

Section 154r3 Disposition versions

2012-09-01

154R3. The estimate of the survey expenses referred to in sections 154R1 and 154R2 must be made in a reasonable manner by the taxpayer at the time of filing the taxpayer’s fiscal return for the third taxation year preceding the taxation year in which a quadrennial survey is scheduled to occur, taking into account the costs, charges and expenses that are necessarily to be incurred by reason of that survey but the taxpayer may not, in such estimate, take into account the costs, charges, and expenses for which the taxpayer may reasonably obtain directly or indirectly, and from any source whatever, reimbursement, recoupment, recovery or indemnification.

s. 154R3; O.C. 1981-80, s. 154R3; R.R.Q., 1981, c. I-3, r. 1, s. 154R3; O.C. 134-2009, s. 1.