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

Section 412r1
Disposition versions

Full text
412R1. For the purposes of paragraph e of section 412 of the Act, section 399R1 applies by replacing therein the expression “cumulative Canadian exploration expenses” and “Canadian exploration and development expenses or Canadian exploration expenses” by the expressions “cumulative Canadian development expenses” and “Canadian development expenses” respectively.
s. 412R1; O.C. 1981-80, s. 412R1; R.R.Q., 1981, c. I-3, r. 1, s. 412R1; O.C. 134-2009, s. 1.
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