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

Section 130r216
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130R216. A taxpayer may deduct, in computing the taxpayer’s income for a taxation year, the amounts provided in this division in respect of the capital cost of an industrial mineral mine or of a right to remove industrial minerals from such mine, hereinafter respectively called “mine” and “right”.
s. 130R112; O.C. 1981-80, s. 130R112; R.R.Q., 1981, c. I-3, r. 1, s. 130R112; O.C. 134-2009, s. 1.
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