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

Section 130r102
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130R102. A taxpayer that, throughout the taxation year, is a common carrier owning and operating a railway may deduct, as additional allowance in respect of property for which a separate class is prescribed by any of sections 130R177, 130R178, 130R180 and 130R182, an amount not exceeding 3% in the case of section 130R177, 6% in the case of sections 130R178 and 130R180 or 5% in the case of section 130R182, of the undepreciated capital cost to the taxpayer of property of that class at the end of the taxation year, before any deduction under section 130R19 and this section for the year.
s. 130R55.0.2; O.C. 1631-96, s. 14; O.C. 1707-97, s. 98; O.C. 1149-2006, s. 8; O.C. 134-2009, s. 1.
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