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

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2018-06-21 to present available View Source
    is a Canadian exploration expense and would be
    Full text

    is a Canadian exploration expense and would be

  2. 2012-12-14 to 2018-06-21 View Source
    wouldis be an expense described in paragraph (f) or (g) of the definitiona Canadian exploration expense inand subsection 66.1(6) if the expression mineral resource in that paragraph were defined to mean a mineral deposit from which the principal mineral towould be extracted is diamond, a base or precious metal deposit, or a mineral deposit from which the principal mineral to be extracted is an industrial mineral that, when refined, results in a base or precious metal, and
    Full text

    is a Canadian exploration expense and would be

  3. 2004-08-31 to 2012-12-14 View Source

    would be an expense described in paragraph (f) or (g) of the definition Canadian exploration expense in subsection 66.1(6) if the expression mineral resource in that paragraph were defined to mean a mineral deposit from which the principal mineral to be extracted is diamond, a base or precious metal deposit, or a mineral deposit from which the principal mineral to be extracted is an industrial mineral that, when refined, results in a base or precious metal, and