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

Section 130r31
Disposition versions

Full text
130R31. Where, at the end of a taxation year, the total of the aggregate referred to in section 130R30 and the proceeds of disposition of part or all of a particular leasehold interest equals or exceeds the capital cost of the interest, the proportion in that section is, for all subsequent years, deemed to be nil.
s. 130R19; O.C. 1981-80, s. 130R19; R.R.Q., 1981, c. I-3, r. 1, s. 130R19; O.C. 134-2009, s. 1.
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