I-3 - Taxation Act

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333. In this chapter, the expression proceeds of disposition has the meaning assigned by section 251.
Similarly, the expressions exploration base, resource exploration base, oil and gas exploration base, supplementary depletion, earned depletion, Canadian oil and gas exploration expense, bituminous sands equipment, enhanced recovery equipment, qualified tertiary oil recovery project, and non-conventional lands have, for the purposes of this chapter, the meaning assigned to them by regulation.
1975, c. 22, s. 64; 1982, c. 5, s. 73; 1985, c. 25, s. 59; 1986, c. 15, s. 65; 1988, c. 18, s. 19; 2003, c. 2, s. 108.