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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r0.3
Disposition versions
130R0.3. Before computing any other deduction permitted under this Title or any of the provisions of Part XI of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) that are referred to in paragraphs a and b of section 130R1, the amount of any deduction made under section 130R0.2 by an eligible person or partnership in respect of a designated immediate expensing property of a prescribed class is to be subtracted from the undepreciated capital cost of the particular class to which the property belongs.
