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

Section 130r106
Disposition versions

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130R106. A taxpayer may deduct an amount as additional depreciation in respect of property for which section 130R189 prescribes a separate class, to the extent that that amount does not exceed the lesser of
(a)  the aggregate of the taxpayer’s revenue for the year from that property and from property described in subparagraph n of the first paragraph of Class 12 in Schedule B, determined before any deduction under this section; and
(b)  the undepreciated capital cost to the taxpayer of property of that class at the end of the taxation year, before any deduction under this section for the year.
s. 130R55.3.1; O.C. 1114-92, s. 11; O.C. 1697-92, s. 26; O.C. 134-2009, s. 1.
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