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← Historical versions

Versions of s. 127(9), definition “flow through mining expenditure”, para (a)

I-3.3 — Income Tax Act · 18 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source
    that is a Canadian exploration expense incurred by a corporation after March 20242025 and before 20262028 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2026)2028) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2025 and before 2028 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2028) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  2. 2024-06-20 to 2026-03-26 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20192024 and before 20252026 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2025)2026) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2024 and before 2026 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2026) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  3. 2019-06-21 to 2024-06-20 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20182019 and before 20202025 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2020)2025) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2019 and before 2025 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2025) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  4. 2018-06-21 to 2019-06-21 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20172018 and before 20192020 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2019)2020) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2018 and before 2020 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2020) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  5. 2017-06-22 to 2018-06-21 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20162017 and before 20182019 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2018)2019) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2017 and before 2019 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2019) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  6. 2016-06-22 to 2017-06-22 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20152016 and before 20172018 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2017)2018) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2016 and before 2018 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2018) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  7. 2015-06-23 to 2016-06-22 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20142015 and before 20162017 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2016)2017) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2015 and before 2017 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2017) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  8. 2014-06-19 to 2015-06-23 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20132014 and before 20152016 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2015)2016) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2014 and before 2016 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2016) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  9. 2013-06-26 to 2014-06-19 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20122013 and before 20142015 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2014)2015) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2013 and before 2015 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2015) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  10. 2012-06-29 to 2013-06-26 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20112012 and before 20132014 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2013)2014) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2012 and before 2014 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2014) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  11. 2011-12-15 to 2012-06-29 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20102011 and before 20122013 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2012)2013) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2011 and before 2013 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2013) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  12. 2010-07-12 to 2011-12-15 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20092010 and before 20112012 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2011)2012) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2010 and before 2012 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2012) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  13. 2009-04-01 to 2010-07-12 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20082009 and before 20102011 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2010)2011) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2009 and before 2011 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2011) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  14. 2008-06-18 to 2009-04-01 View Source
    that is a Canadian exploration expense incurred by a corporation after March 20072008 and before 20092010 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2009)2010) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2008 and before 2010 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2010) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  15. 2007-12-14 to 2008-06-18 View Source
    that is a Canadian exploration expense incurred by a corporation after MayMarch 1, 20062007 and before 20082009 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2008)2009) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after March 2007 and before 2009 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2009) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  16. 2006-06-22 to 2007-12-14 View Source
    that is a Canadian exploration expense incurred by a corporation after OctoberMay 17,1, 20002006 and before 20062008 (including, for greater certainty, an expense that is deemed by asubsection corporation66(12.66) to be incurred before 2008) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred by a corporation after May 1, 2006 and before 2008 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2008) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  17. 2005-05-13 to 2006-06-22 View Source
    that is a Canadian exploration expense incurred after October 17, 2000 and before 20052006 by a corporation in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),
    Full text

    that is a Canadian exploration expense incurred after October 17, 2000 and before 2006 by a corporation in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),

  18. 2004-08-31 to 2005-05-13 View Source

    that is a Canadian exploration expense incurred after October 17, 2000 and before 2005 by a corporation in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition mineral resource in subsection 248(1),