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

Section 360r1
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360R1. For the purposes of section 360 of the Act, a taxpayer may deduct as allowance for depletion, in computing the taxpayer’s income for a taxation year, the amounts determined in this chapter.
s. 360R1; O.C. 1981-80, s. 360R1; R.R.Q., 1981, c. I-3, r. 1, s. 360R1; O.C. 134-2009, s. 1.
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