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 360r75
Disposition versions

Full text
360R75. For the purposes of section 360R74, drilling costs do not include the cost of land, leases or other rights or indirect expenses such as general exploration or geological or geophysical expenses.
s. 360R39; O.C. 1981-80, s. 360R39; R.R.Q., 1981, c. I-3, r. 1, s. 360R39; O.C. 134-2009, s. 1.
© Gouvernement du Québec