Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 837r1
Disposition versions

Full text
837R1. For the purposes of section 837 of the Act, the capital cost of property referred to therein is computed without reference to paragraph a of subsection 1 of section 32 of the Act to amend the Income Tax Act (S.C. 1968-69, c. 44) as it applied to the 1971 taxation year for the purposes of the former Acts within the meaning of section 1 of the Act respecting the application of the Taxation Act (chapter I-4).
s. 837R1; O.C. 1981-80, s. 837R1; R.R.Q., 1981, c. I-3, r. 1, s. 837R1; O.C. 134-2009, s. 1.
© Gouvernement du Québec