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I-4 - Act respecting the application of the Taxation Act

Section 13
Disposition versions

Full text
13. Where a corporation contemplated in section 12 and having a taxable difference claims part only of the depreciation to which it is entitled, the amount which it must add in computing its taxable income under paragraph b of the said section is equal to the proportion of the amount that the part of the depreciation which it claims is of the aggregate depreciation to which it is entitled.
However, where such corporation does not claim in computing its income for a taxation year the depreciation to which it is entitled, section 12 and the first paragraph of this section do not apply to the same taxation year.
1972, c. 24, s. 27; 1972, c. 26, s. 93.
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