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

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360R76. Where a taxpayer has more than 1 well referred to in section 360R74, the deduction allowed in respect of that section must be computed separately for each well to which that section applies.
s. 360R40; O.C. 1981-80, s. 360R40; R.R.Q., 1981, c. I-3, r. 1, s. 360R40; O.C. 134-2009, s. 1.