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

Section 130r41
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130R41. The rate referred to in section 130R40, where all the property of the class is used in connection with a timber limit, is the amount determined by dividing the undepreciated capital cost, to the taxpayer, of the property at the end of the taxation year, before any deduction under this Title and computed without reference to subparagraph i of paragraph a of section 130R40, by the number of cubic metres of timber in that limit computed by deducting from the quantity shown by the latest cruise, the quantity cut since that cruise up to the beginning of the year.
s. 130R26; O.C. 1981-80, s. 130R26; R.R.Q., 1981, c. I-3, r. 1, s. 130R26; O.C. 134-2009, s. 1; O.C. 164-2021, s. 8.
130R41. The rate referred to in section 130R40, where all the property of the class is used in connection with a timber limit, is the amount determined by dividing the undepreciated capital cost, to the taxpayer, of the property at the end of the taxation year, before any deduction under this Title, by the number of cubic metres of timber in that limit computed by deducting from the quantity shown by the latest cruise, the quantity cut since that cruise up to the beginning of the year.
s. 130R26; O.C. 1981-80, s. 130R26; R.R.Q., 1981, c. I-3, r. 1, s. 130R26; O.C. 134-2009, s. 1.
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