Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 130r101
Disposition versions

Full text
130R101. A taxpayer may deduct as additional allowance in respect of property for which a separate class is prescribed by any of paragraphs b to d of section 130R176, an amount not exceeding 6% 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. 130R55.0.1; O.C. 366-94, s. 10; O.C. 134-2009, s. 1.
© Gouvernement du Québec