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

Section 360r56
Disposition versions

Full text
360R56. The expenses used in computing the aggregate referred to in subparagraph a of the second paragraph of section 360R42 also include the expenses incurred by a taxpayer after 31 March 1975 and before 17 November 1978 and each of which is the capital cost to the taxpayer of property in Québec included in Class 28 in Schedule B that, if it were not included in that class, would be included in Class 10 in Schedule B under subparagraph f of the second paragraph of such Class 10.
s. 360R25; O.C. 1981-80, s. 360R25; O.C. 1983-80, s. 23; O.C. 3926-80, s. 20; R.R.Q., 1981, c. I-3, r. 1, s. 360R25; O.C. 134-2009, s. 1.
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