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

Section 360r86
Disposition versions

Full text
360R86. For the purposes of paragraphs c and e of section 360R85, each amount is equal to the lesser of the proceeds of disposition of the property and its capital cost to the taxpayer or the person from whom property was acquired in accordance with section 360R87, computed without including therein the cost of borrowing capital, including a cost incurred before the start of operations of a business.
s. 360R50; O.C. 1983-80, s. 28; R.R.Q., 1981, c. I-3, r. 1, s. 360R50; O.C. 2962-82, s. 64; O.C. 500-83, s. 64; O.C. 421-88, s. 22; Erratum, 1988 G.O. 2, 3685; O.C. 35-96, s. 65; O.C. 134-2009, s. 1.
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