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

Section 360r38
Disposition versions

Full text
360R38. The amount that is required to be deducted from the aggregate determined under section 360R37 at the time referred to therein is equal to the aggregate of
(a)  all amounts deducted by the taxpayer under section 360R36 in computing the taxpayer’s income for a taxation year that ends before that time; and
(b)  all amounts that the taxpayer is required to deduct before that time under paragraph b of section 360R40 in computing the taxpayer’s depletion for oil and gas exploration, where the taxpayer is a person from whom property was acquired according to section 360R40.
s. 360R16.11; O.C. 1746-88, s. 3; O.C. 35-96, s. 38; O.C. 134-2009, s. 1.
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