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I-3 - Taxation Act

Section 726.4.1
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726.4.1. An individual may deduct, in computing his taxable income for a taxation year subsequent to his taxation year 1987, the part or amount, deductible pursuant to the regulations under paragraph a of section 130, of the capital cost of a certified Québec film which he could have deducted, but for section 130.0.1, in computing his income for the year pursuant to paragraph a of the said section.
In this Title, the expression “certified Québec film” has the meaning assigned by the regulations under section 130.
1989, c. 5, s. 86; 1991, c. 8, s. 12.
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