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

Section 14
Disposition versions

Full text
14. Where a corporation disposes in a taxation year of all the property of the class on which the rate of depreciation of the taxable difference is based, or where the undepreciated portion of the capital cost of the property of such class becomes nil, it must add to its taxable income, in the same year, all the undepreciated balance of the taxable difference.
1972, c. 24, s. 28; 1972, c. 26, s. 94.
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