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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r1
Disposition versions
130R1. A taxpayer may deduct, in computing the taxpayer’s income for a taxation year, as allowances in respect of capital cost of property, the amounts prescribed by Chapters II to VII and by the following provisions of Part XI of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)):
(a) paragraphs d and n to q of subsection 1 of section 1100; and
(b) subsection 11 of section 1100 and subsections 12 and 13 of section 1102.
130R1. The amounts that a taxpayer may deduct in computing the taxpayer’s income for a taxation year as allowances in respect of capital cost of property are those provided for by this Title and by the following provisions of Part XI of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)):
(a) paragraphs d and n to q of subsection 1 of section 1100; and
(b) subsection 11 of section 1100 and subsections 12 and 13 of section 1102.
The amounts described in first paragraph are the prescribed amounts of the capital cost of property that a taxpayer may deduct in computing the taxpayer’s income under paragraph a of section 130 of the Act and under other special provisions of that Act.
