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

Section 360r32 Disposition versions

2012-09-01

360R32. The amount required to be deducted from the aggregate determined under section 360R31 at the time referred to therein is equal to the aggregate of

(a)  each amount deducted by the taxpayer under section 360R30 in computing the taxpayer’s income for a taxation year that ends before that time; and

(b)  each amount that the taxpayer is required to deduct before that time, under paragraph b of section 360R34, in computing the taxpayer’s mining exploration depletion, where the taxpayer is a person from whom property was acquired according to section 360R34.

s. 360R16.3; O.C. 2509-85, s. 18; O.C. 421-88, s. 12; O.C. 35-96, s. 31; O.C. 134-2009, s. 1.