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

Section 360r58
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360R58. For purposes of computing the earned depletion base of a corporation whose control is acquired in the circumstances described in section 384 of the Act, the amount by which the earned depletion base of the corporation at the time referred to in that section exceeds the aggregate of the amounts that it has otherwise deducted under section 360R17 in computing its income for the taxation years ending after that time and before control was so acquired, is deemed to have been deducted under section 360R17 in computing the income of the corporation for the taxation years ending before control was so acquired.
s. 360R27; O.C. 1981-80, s. 360R27; R.R.Q., 1981, c. I-3, r. 1, s. 360R27; O.C. 2509-85, s. 27; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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