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

Section 130r28
Disposition versions

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130R28. Where an item of the capital cost of a leasehold interest was incurred before the taxation year in which the interest was acquired, it is deemed to have been incurred in the taxation year in which the interest was acquired.
s. 130R16; O.C. 1981-80, s. 130R16; R.R.Q., 1981, c. I-3, r. 1, s. 130R16; O.C. 134-2009, s. 1.
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