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

Section 83r1
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83R1. A taxpayer may, in computing the income of the taxpayer from a business for a taxation year, value all the property included in all the inventories of the business at its fair market value.
s. 83R2; O.C. 1981-80, s. 83R2; R.R.Q., 1981, c. I-3, r. 1, s. 83R2; O.C. 1114-92, s. 7; O.C. 1463-2001, s. 28; O.C. 134-2009, s. 1.
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