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I-4 - Act respecting the application of the Taxation Act

Section 88.5
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88.5. Expenses referred to in section 88.4 are
(a)  drilling and exploration expenses, including all general geological and geophysical expenses, incurred on or in respect of exploring or drilling for petroleum or natural gas in Canada;
(b)  prospecting, exploration and development expenses incurred in searching for minerals in Canada.
1998, c. 16, s. 256.
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