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

Section 130r103
Disposition versions

Full text
130R103. A taxpayer that is a common carrier owning and operating a railway may deduct, as additional allowance for a taxation year in respect of property described in section 130R104 and included in any class in Schedule B, an amount not exceeding the lesser of the undepreciated capital cost to the taxpayer of property of that class at the end of the year, after any deductions under sections 130R19 and 130R100 for the year, but before any deduction under this section for the year, and 6% of the capital cost to the taxpayer of the property of that class.
s. 130R55.1; O.C. 1983-80, s. 7; R.R.Q., 1981, c. I-3, r. 1, s. 130R55.1; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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