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

Section 360r81
Disposition versions

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360R81. The amount deductible under section 360R79 may not exceed the aggregate referred to therein minus the aggregate of amounts deducted under that section in computing the income of the taxpayer for previous taxation years, and similar amounts deducted in computing the income of the taxpayer for the purpose of the Income War Tax Act (S.C. 1917, c. 28) and the 1948 Income Tax Act (S.C. 1948, c. 52).
s. 360R45; O.C. 1981-80, s. 360R45; R.R.Q., 1981, c. I-3, r. 1, s. 360R45; O.C. 134-2009, s. 1.
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