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I-3 - Taxation Act

Section 333.3
Disposition versions

Full text
333.3. Canadian exploration expenses, Canadian development expenses and Canadian oil and gas property expenses incurred by a taxpayer in a taxation year and referred to in the first paragraph of section 333.2 are deemed not to be such expenses, except for the purposes of sections 386, 387, 391, 392 and 392.1 and for the purpose of computing the taxpayer’s earned depletion base within the meaning of the regulations made under section 360.
1978, c. 26, s. 51; 1982, c. 5, s. 76; 2009, c. 5, s. 116.
333.3. Any Canadian exploration expense, Canadian development expense or Canadian oil and gas property expense incurred by a taxpayer in a taxation year and designated by him in his fiscal return filed in accordance with section 333.2 is deemed not to be such an expense, except for the purposes of sections 386, 387, 391, 392 and 392.1 and the computing of his earned depletion base within the meaning of the regulations made under section 360.
1978, c. 26, s. 51; 1982, c. 5, s. 76.
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