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

Section 360r78
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360R78. A taxpayer who has income for a taxation year derived from an oil or gas well situated outside Canada may not make any deduction under this division in computing such income in respect of drilling costs of that well incurred after 1971.
s. 360R42; O.C. 1981-80, s. 360R42; R.R.Q., 1981, c. I-3, r. 1, s. 360R42; O.C. 134-2009, s. 1.
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