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

Full text
726.4.12R1. For the purposes of paragraph a of section 726.4.12 of the Act, “Canadian exploration and development overhead expenses” has the meaning assigned by section 360R2.
s. 726.4.12R1; O.C. 1232-91, s. 12; O.C. 134-2009, s. 1.