Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 156.7.3
Disposition versions

Full text
156.7.3. In computing a taxpayer’s income for a taxation year from a business, there may be deducted an amount equal to 50% of the aggregate of all amounts each of which is the portion of the amount deducted in computing the taxpayer’s income for the year under paragraph a of section 130 or the second paragraph of section 130.1, in respect of the taxpayer’s prescribed depreciable property, that relates to the cost of eligible work.
2015, c. 21, s. 124.
© Gouvernement du Québec