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

Section 78.4r1
Disposition versions

Full text
78.4R1. In computing the income from an office or employment for a taxation year, an individual referred to in section 78.4 of the Act may deduct, under paragraph b of that section, in respect of a musical instrument, such part of the capital cost thereof as is determined for the year under section 130R1.
s. 78.4R1; O.C. 1697-92, s. 3; O.C. 1463-2001, s. 27; O.C. 134-2009, s. 1.
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