16.15. An amount referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13, 16.13.2, 16.13.4 and 16.13.6 does not include an amount that is
(1) the capital cost of property taken into account in determining the undepreciated capital cost of property of a class of an operator, within the meaning of the first paragraph of section 9;
(2) a general and administrative expense that is otherwise deductible under subparagraph e of subparagraph 2 of the second paragraph of section 8 or subparagraph a of subparagraph 2 of the fourth paragraph of section 8; or
(3) the cost of acquiring a mining property or an interest in a mining property, the payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immovable real right referred to in section 8 of the Mining Act (chapter M-13.1).