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

Section 130r64
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130R64. A taxpayer may deduct, as additional allowance in respect of property for which a separate class is prescribed by section 130R166, an amount not exceeding 15% of the undepreciated capital cost to the taxpayer of property of that class as of the end of the taxation year, before any deduction under section 130R19 and this section for the year.
s. 130R36; O.C. 1981-80, s. 130R36; R.R.Q., 1981, c. I-3, r. 1, s. 130R36; O.C. 134-2009, s. 1.
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