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

Section 360r44
Disposition versions

Full text
360R44. For the purposes of subparagraph iv of subparagraph b of the second paragraph of section 360R42, the amount related to the disposition of a property is equal to the lesser of
(a)  the proceeds of the disposition of the property; and
(b)  the capital cost of the property to the taxpayer, where subparagraph 1 of that subparagraph iv applies, or to the original owner, where subparagraph 2 of that subparagraph iv applies, computed without including therein the cost of borrowing capital, including a cost incurred before the start of operations of a business.
s. 360R17.1; O.C. 1983-80, s. 21; R.R.Q., 1981, c. I-3, r. 1, s. 360R17.1; O.C. 2962-82, s. 48; O.C. 500-83, s. 48; O.C. 421-88, s. 15; Erratum, 1988 G.O. 2, 2537; O.C. 35-96, s. 45; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.
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