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

Section 130r43
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130R43. In this division, capital cost includes the amount expended by the taxpayer on improvements to a watercourse in order to facilitate the removal of timber from a limit.
s. 130R28; O.C. 1981-80, s. 130R28; R.R.Q., 1981, c. I-3, r. 1, s. 130R28; O.C. 134-2009, s. 1.
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