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Versions of s. 66(15), definition “canadian exploration and development expenses”, para (b)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2017-12-14 to present available View Source
    any prospecting, exploration or development expense incurred by the taxpayer after 1971 in searching for minerals in Canada,
    Full text

    any prospecting, exploration or development expense incurred by the taxpayer after 1971 in searching for minerals in Canada,

  2. 2004-08-31 to 2017-12-14 View Source

    any prospecting, exploration or development expense incurred by the taxpayer after 1971 in searching for minerals in Canada,