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

Section 64r1
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64R1. In computing the income from an office or employment for a taxation year, an individual referred to in section 64 of the Act may deduct, in respect of an aircraft or a motor vehicle, such part of the capital cost thereof as is determined for the year under section 130R1.
s. 64R1; O.C. 1981-80, s. 64R1; R.R.Q., 1981, c. I-3, r. 1, s. 64R1; O.C. 2962-82, s. 4; O.C. 500-83, s. 4; O.C. 1697-92, s. 2; O.C. 1463-2001, s. 26; O.C. 134-2009, s. 1.
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