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

Section 130r49
Disposition versions

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130R49. The amount that a taxpayer may deduct for a taxation year under section 130R46 in respect of property of a class in Schedule B may also not exceed the undepreciated capital cost to the taxpayer of the property of the class at the end of the year, computed before any deduction under section 130R46 for the year.
s. 130R30.3; O.C. 2847-84, s. 4; O.C. 134-2009, s. 1.
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