Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 360r79
Disposition versions

Full text
360R79. A taxpayer who operates in Canada a mine for the production of materials from a mineral resource in Canada may deduct, in computing the taxpayer’s income for a taxation year, an amount not exceeding 25% of the aggregate of all expenditures made or incurred by the taxpayer before 1972 that may reasonably be regarded as being attributable to the prospecting and exploration for and the development of the mine prior to the mine coming into production in reasonable commercial quantities.
s. 360R43; O.C. 1981-80, s. 360R43; R.R.Q., 1981, c. I-3, r. 1, s. 360R43; O.C. 134-2009, s. 1.
© Gouvernement du Québec