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

Section 130r23
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130R23. Where the taxpayer’s taxation year is less than 12 months, the amount allowed as a deduction under this Title, otherwise than under sections 130R37, 130R40 to 130R43, 130R66 to 130R69, 130R106, 130R107, 130R113, 130R115 or 130R209 to 130R221, may not exceed the proportion of the maximum amount allowable that the number of days in the taxation year is of 365.
s. 130R7; O.C. 1981-80, s. 130R7; R.R.Q., 1981, c. I-3, r. 1, s. 130R7; O.C. 2847-84, s. 2; O.C. 1631-96, s. 3; O.C. 1282-2003, s. 16; O.C. 1249-2005, s. 3; O.C. 134-2009, s. 1.
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