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

Section 101.1r1
Disposition versions

Full text
101.1R1. For the purposes of section 101.1 of the Act, the amount that an insurer is deemed to have deducted in respect of depreciable property of a prescribed class for taxation years prior to its 1977 taxation year is the amount deemed to have been so deducted under subsection 22 of section 13 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 101.1R1; O.C. 1981-80, s. 101.1R1; R.R.Q., 1981, c. I-3, r. 1, s. 101.1R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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