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

Section 130r221
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130R221. Despite the deduction provided in sections 130R217 to 130R220, the taxpayer may elect, for the taxation year, that the deduction be the lesser of $100 and the amount received by the taxpayer in the year from the sale of mineral.
s. 130R117; O.C. 1981-80, s. 130R117; R.R.Q., 1981, c. I-3, r. 1, s. 130R117; O.C. 134-2009, s. 1.
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