I-0.4, r. 1 - Regulation respecting the mining exploration and development expenses and works mentioned in subparagraph d of section 18 of the Mining Tax Act

Full text
4. The deductible costs of the works referred to in paragraph c of section 1 are the direct costs of material, labour, maintenance of equipment, explosives, power, and supervision.
R.R.Q., 1981, c. D-15, r. 1, s. 4.