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

Section 771.1r2
Disposition versions

Full text
771.1R2. For the purposes of the definition in section 771.1R1 of “cost of capital” of a corporation, any portion that would be otherwise included in the gross cost of a property and that is attributable to use of the property in an eligible business, within the meaning of the first paragraph of section 771.1 of the Act, carried on outside Canada, or to earn income included in its aggregate investment income as defined in subsection 4 of section 129 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is not included in the gross cost of the property.
O.C. 1182-2017, s. 9.
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