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I-3 - Taxation Act

Section 726.4.17.1
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726.4.17.1. An individual may deduct, in computing his taxable income for a taxation year, an amount not exceeding his exploration base relating to certain Québec surface mining exploration expenses at the end of the year, computed before any deduction for the year under this section.
1990, c. 7, s. 26; 1997, c. 14, s. 290; 2023, c. 19, s. 43.
726.4.17.1. An individual may deduct, in computing his taxable income for a taxation year, an amount not exceeding his exploration base relating to certain Québec surface mining or oil and gas exploration expenses at the end of the year, computed before any deduction for the year under this section.
1990, c. 7, s. 26; 1997, c. 14, s. 290.
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