Versions of s. 66.1(6.2)

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

2017-12-14 to present available View Source

An expense of a taxpayer that is not included in paragraph (f) or (g) of the definition Canadian exploration expense in subsection (6) because the taxpayer earned revenue from a mine in a mineral resource is deemed, for the purposes of this Part, not to be an outlay or payment described in paragraph 18(1)(b).

Full text

An expense of a taxpayer that is not included in paragraph (f) or (g) of the definition Canadian exploration expense in subsection (6) because the taxpayer earned revenue from a mine in a mineral resource is deemed, for the purposes of this Part, not to be an outlay or payment described in paragraph 18(1)(b).
2013-06-26 to 2017-12-14 View Source

An expense of a taxpayer that is not included in paragraph (f) or (g) of the definition Canadian exploration expense in subsection (6) because the taxpayer earned revenue from a mine in a mineral resource is deemed, for the purposes of this Part, not to be an outlay or payment described in paragraph 18(1)(b).