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

Section 130r217
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130R217. The amount that may be deducted by a taxpayer under this division is the lesser of the amount computed on the basis of a rate determined under sections 130R218 to 130R220 per unit of mineral mined in the taxation year and that of the undepreciated capital cost to the taxpayer of the mine or right at the end of the taxation year, before any deduction under this division.
s. 130R113; O.C. 1981-80, s. 130R113; R.R.Q., 1981, c. I-3, r. 1, s. 130R113; O.C. 134-2009, s. 1.
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