16.3. An amount referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1 does not include an amount that is
(1) the capital cost of property taken into account in determining the undepreciated capital cost referred to in the first paragraph of section 9;
(2) a general and administrative expense related to exploration, mineral deposit evaluation and mine development work, which is otherwise deductible under section 8;
(3) the cost of acquiring a mining property or an interest therein, payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immmovable real right referred to in section 8 of the Mining Act (chapter M-13.1).