Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-4, r. 1 - Regulation respecting the application of the Taxation Act (1980)

Section 9r2
Disposition versions

Full text
9R2. The “undepreciated portion of the capital cost according to the diminishing balance method of depreciation”, in respect of the property of a corporation, means the capital cost for the corporation of its depreciable property, as accepted for the purposes of the Income Tax Act (R.S.C., 1952, c. 148) on the last day of its taxation year in process on 31 December 1960, less the depreciation allowed up to that last day for the purposes of the said Act.
R.R.Q., 1981, c. I-4, r. 1, s. 9R2.
© Gouvernement du Québec