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 130r210
Disposition versions

Full text
130R210. A taxpayer may deduct in computing the taxpayer’s income for a taxation year, in respect of the capital cost of a timber limit or of a cutting right, the lesser of such undepreciated capital cost, before any deduction under this division and, the amount computed under section 130R211.
s. 130R106; O.C. 1981-80, s. 130R106; R.R.Q., 1981, c. I-3, r. 1, s. 130R106; O.C. 134-2009, s. 1.
© Gouvernement du Québec