Versions of s. 59.1(a)(i)
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the total of all those proceeds so becoming receivable in the particular year by the taxpayer to the extent that they have been included in the amount referred to in paragraph (a) of the description of F in the definition cumulative Canadian development expense in subsection 66.2(5) or in paragraph (a) of the description of F in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) in respect of the taxpayer,