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

Section 130r100
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130R100. A taxpayer may deduct as additional allowance in respect of property for which a separate class is prescribed by paragraph a of section 130R176 or section 130R179 or 130R181, an amount not exceeding 8%, 4% and 3% respectively of the undepreciated capital cost to the taxpayer of property of that class at the end of the taxation year, before any deduction under section 130R19 and this section for the year.
s. 130R55; O.C. 1981-80, s. 130R55; R.R.Q., 1981, c. I-3, r. 1, s. 130R55; O.C. 366-94, s. 9; O.C. 134-2009, s. 1.
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