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I-3 - Taxation Act

Section 101.1
Disposition versions

Full text
101.1. (Repealed).
1978, c. 26, s. 21; 2001, c. 53, s. 34; 2019, c. 14, s. 76.
101.1. For the purposes of subparagraph a of the second paragraph of section 93, an insurer is deemed to have deducted for depreciation for property of a prescribed class under regulations made under paragraph a of section 130 in computing its income for taxation years before its 1977 taxation year, an amount equal to that prescribed by regulation.
1978, c. 26, s. 21; 2001, c. 53, s. 34.
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