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

Section 130r221
Disposition versions

Full text
130R221. Despite the deduction provided in sections 130R217 to 130R220, the taxpayer may elect, for the taxation year, that the deduction be the lesser of $100 and the amount received by the taxpayer in the year from the sale of mineral.
s. 130R117; O.C. 1981-80, s. 130R117; R.R.Q., 1981, c. I-3, r. 1, s. 130R117; O.C. 134-2009, s. 1.
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