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I-3 - Taxation Act

Section 367
Disposition versions

Full text
367. A corporation not contemplated in paragraph a or b of section 363, whose principal activity is production or marketing of sodium chloride or potash or whose activity includes manufacturing products the manufacturing of which involves processing of these substances may deduct, in computing its income, the exploration or drilling expenses which it incurs before 7 May 1974 in searching for halite or sylvite.
1972, c. 23, s. 334; 1975, c. 22, s. 73; 1997, c. 3, s. 71.
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