I-4, r. 1 - Regulation respecting the application of the Taxation Act (1980)

Full text
10R1. For the purposes of section 10 of the Act, the deduction contemplated therein shall be made after the deductions provided for in Book IV of Part I of the Taxation Act (chapter I-3).
R.R.Q., 1981, c. I-4, r. 1, s. 10R1.