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

Section 51
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51. This chapter does not apply for the purpose of computing the cost to a taxpayer of any property where section 247 of the Taxation Act (chapter I-3), in its application before 1 January 1993, or section 785.1 of that Act applies for that purpose.
1972, c. 24, s. 62; 2001, c. 7, s. 171.
51. This chapter does not apply in computing the cost of any property where section 247 of the Taxation Act applies in that regard.
1972, c. 24, s. 62.
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