I-3 - Taxation Act

Section 93.6 Disposition versions

2006-03-01

93.6. In applying subparagraph e of the first paragraph of section 93 in respect of paragraph a of section 130 and any regulations made under that paragraph a, for the purpose of computing a taxpayer’s income for a taxation year from a business or property, no amount shall be included in calculating the undepreciated capital cost to the taxpayer of depreciable property of a prescribed class in respect of the capital cost to the taxpayer of a property of that class, other than prescribed property or property that is a certified Québec film, a Québec film production or a certified production, within the meaning of the regulations made under paragraph a of section 130, before the time at which the property is considered to have become available for use by the taxpayer.

1993, c. 16, s. 56; 1997, c. 14, s. 31; 2001, c. 53, s. 260.