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

Section 818r69
Disposition versions

Full text
818R69. The amount to which paragraphs c and d of section 818R68 refer in respect of property of an owner for a taxation year is equal to the amount obtained when the interest payable by the owner, for the period in the year during which the property was held by the owner, on debt incurred or assumed by the owner in respect of the acquisition of the property, or another property for which the property is a substituted property, is divided by the average rate of interest payable by the owner, expressed as an annual rate, on the debt for the year.
s. 818R67; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1; S.Q. 2023, c. 19, s. 161.
818R69. The amount to which paragraphs a, c and d of section 818R68 refer in respect of property of an owner for a taxation year is equal to the amount obtained when the interest payable by the owner, for the period in the year during which the property was held by the owner, on debt incurred or assumed by the owner in respect of the acquisition of the property, or another property for which the property is a substituted property, is divided by the average rate of interest payable by the owner, expressed as an annual rate, on the debt for the year.
s. 818R67; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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