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I-3, r. 1 - Regulation respecting the Taxation Act

Section 360r77
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360R77. An individual who has income for a taxation year derived from an oil or gas well situated in Canada may not make any deduction under this division in computing such income in respect of drilling costs of that well incurred after 10 April 1962.
s. 360R41; O.C. 1981-80, s. 360R41; R.R.Q., 1981, c. I-3, r. 1, s. 360R41; O.C. 134-2009, s. 1.
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