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F-2.1, r. 8 - Regulation respecting the method of assessment of single-use immovables of an industrial or institutional nature

Section 2
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2. For the purposes of establishing the actual value of a single-use immovable of an industrial or institutional nature, a particular application of the cost approach is used which consists in establishing, in accordance with section 3, the cost as new of the structures, in subtracting from that cost any depreciation, particularly the one provided for in section 4 and in adding to the difference obtained the value of the lot established according to the usual rules.
O.C. 1342-98, s. 2.
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