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

Section 360r57
Disposition versions

Full text
360R57. The expenditures described in sections 360R48, 360R49, 360R55 and 360R56 do not include expenditures incurred to acquire a property in circumstances that permit a taxpayer to claim a deduction under section 360R18, or that would permit the taxpayer to do so if the amounts described in subparagraphs a and b of the first paragraph of that section 360R18 were sufficient.
s. 360R26; O.C. 1981-80, s. 360R26; R.R.Q., 1981, c. I-3, r. 1, s. 360R26; O.C. 2962-82, s. 57; O.C. 500-83, s. 57; O.C. 91-94, s. 33; O.C. 35-96, s. 50; O.C. 134-2009, s. 1.
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