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

Section 360r89
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360R89. An individual may, in computing the individual’s income for a taxation year preceding the 1988 taxation year, deduct an amount not exceeding the lesser of
(a)  the individual’s income for the year, computed in accordance with the Act, before any deduction under this section; and
(b)  the individual’s Québec exploration account at the end of the year, computed before any deduction for the year under this section.
s. 360R54; O.C. 2456-80, s. 11; R.R.Q., 1981, c. I-3, r. 1, s. 360R54; O.C. 1666-90, s. 8; O.C. 134-2009, s. 1.
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