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

Section 87r2
Disposition versions

Full text
87R2. For the purposes of paragraph p of section 87 of the Act, the prescribed amount is the amount deducted by the taxpayer pursuant to subsection 13 or 14 of section 127 of the Income Tax Act (R.S.C. 1952, c. 148) in computing the tax otherwise payable by the taxpayer for the year under Part I of that Income Tax Act.
s. 87R1; O.C. 1981-80, s. 87R1; O.C. 2456-80, s. 3; R.R.Q., 1981, c. I-3, r. 1, s. 87R1; O.C. 35-96, s. 86; O.C. 1463-2001, s. 31; O.C. 134-2009, s. 1.
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