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

Full text
360R98. For the purposes of this division and for greater precision, the operation of a mineral resource, a natural accumulation of petroleum or natural gas or an oil or gas well is understood to mean such an operation in a reasonable commercial quantity.
s. 360R56.3; O.C. 1239-86, s. 2; O.C. 91-94, s. 42; O.C. 134-2009, s. 1.