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

Section 360r65
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360R65. A taxpayer may, in computing the taxpayer’s income for a taxation year, deduct an amount not exceeding the lesser of
(a)  the taxpayer’s income for the year, computed in accordance with the Act, before any deduction under this section and section 360R89; and
(b)  the taxpayer’s exploration account at the end of the year, computed before any deduction for the year under this section.
s. 360R29; O.C. 1981-80, s. 360R29; O.C. 2456-80, s. 10; R.R.Q., 1981, c. I-3, r. 1, s. 360R29; O.C. 134-2009, s. 1.
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