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

Section 360r92 Disposition versions

2012-09-01

360R92. The amounts collected by reason of a distribution made in accordance with paragraphs b and d of section 360R91 constitute such amounts up to the amount determined under the preliminary prospectus or under the offering notice or offering memorandum, as the case may be, equal to the part of the expected proceeds of the distribution provided for in the preliminary prospectus or in the offering notice or offering memorandum, as the case may be, that was intended to constitute Canadian exploration expenses incurred in Québec.

s. 360R55.2; O.C. 1746-88, s. 5; O.C. 134-2009, s. 1.