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

Full text
130R0.1. The amounts described in sections 130R0.2 and 130R1 are the prescribed amounts of the capital cost of property that a taxpayer may deduct in computing income under paragraph a of section 130 of the Act and under other special provisions of that Act.
S.Q. 2023, c. 2, s. 95.