Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r155.3
Disposition versions

Full text
130R155.3. For the purposes of this Title and Schedule B, if an eligible non-residential building of a taxpayer was under construction on 19 March 2007, the portion, if any, of the capital cost of the building that was incurred by the taxpayer before 19 March 2007 is deemed to have been incurred by the taxpayer on 19 March 2007 unless the taxpayer elects, by letter attached to the taxpayer’s fiscal return filed pursuant to sections 1000 to 1003 of the Act for the taxation year in which the building was acquired, that this section not apply to that cost.
O.C. 1176-2010, s. 18.
© Gouvernement du Québec