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

Section 130r30
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130R30. The proportion of the part of the capital cost incurred in a particular taxation year of a particular leasehold interest may not exceed the amount obtained by deducting from that part of the capital cost the aggregate of the amounts deductible and claimed in previous years in respect thereof.
s. 130R18; O.C. 1981-80, s. 130R18; R.R.Q., 1981, c. I-3, r. 1, s. 130R18; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 3.
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