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I-3, r. 1 - Regulation respecting the Taxation Act
Section 726.4.17.22r2
Disposition versions
726.4.17.22R2. An expenditure in respect of which an amount is added to the corporation’s mining exploration depletion, within the meaning of sections 360R31 to 360R33, or to its depletion for oil and gas exploration, within the meaning of sections 360R37 to 360R39, is a prescribed expense referred to in paragraph e of section 726.4.17.22 of the Act.
