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

Section 130r11.0.1
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Full text
130R11.0.1. For the purposes of this Title and Schedule B, an eligible person or partnership’s immediate expensing limit for a taxation year is $1,500,000 unless the eligible person or partnership is associated, within the meaning of Chapter IX of Title II of Book I of Part I of the Act and section 130R11.0.5, in the year, with one or more other eligible persons or partnerships, in which case, except as otherwise provided in this chapter, its immediate expensing limit is nil.
S.Q. 2023, c. 2, s. 98.
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