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

Section 9r1
Disposition versions

Full text
9R1. The “undepreciated portion of the capital cost according to the straight-line method of depreciation”, in respect of the property of a corporation, means the undepreciated capital cost of all depreciable property of the corporation for the purposes of the former Corporation Tax Act on the last day of its taxation year in process on 31 December 1960.
R.R.Q., 1981, c. I-4, r. 1, s. 9R1.
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