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Versions of s. 66.1(6), definition “canadian exploration expense”, para (d)(i)(A)

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
    before the time of the discovery, no person or partnership had discovered that the reservoir contained either petroleum or natural gas, and
    Full text

    before the time of the discovery, no person or partnership had discovered that the reservoir contained either petroleum or natural gas,

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

    before the time of the discovery, no person or partnership had discovered that the reservoir contained either petroleum or natural gas, and