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

Section 130r219 Disposition versions

2021-03-10

130R219. If the taxpayer has been granted an allowance in respect of a mine or a right in computing income for a previous taxation year, the rate to which section 130R217 refers is, except where section 130R220 applies,

(a)  if section 130R218 applied in the previous taxation year to determine the rate employed to determine the allowance for the last year for which such an allowance was granted, the rate that would have been determined under section 130R218 if subparagraph iii of subparagraph a of the second paragraph of that section applied; and

(b)  in any other case, the rate employed to determine the allowance for the last year for which such an allowance was granted.

s. 130R115; O.C. 1981-80, s. 130R115; R.R.Q., 1981, c. I-3, r. 1, s. 130R115; O.C. 134-2009, s. 1; O.C. 164-2021, s. 26.

2012-09-01

130R219. Where the taxpayer has been granted an allowance in respect of a mine or a right in computing the taxpayer’s income for a previous taxation year, the rate referred to in section 130R218 is, except where section 130R220 applies, that employed to determine the allowance for the last year for which an allowance was granted.

s. 130R115; O.C. 1981-80, s. 130R115; R.R.Q., 1981, c. I-3, r. 1, s. 130R115; O.C. 134-2009, s. 1.