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

Section 130r215
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130R215. Despite the deduction determined under sections 130R211 to 130R214, the taxpayer may elect for a taxation year that the deduction be the lesser of $100 and the amount received by the taxpayer in the taxation year from the sale of the timber.
s. 130R111; O.C. 1981-80, s. 130R111; R.R.Q., 1981, c. I-3, r. 1, s. 130R111; O.C. 134-2009, s. 1.
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