726.4.12R2. An expenditure in respect of which an amount is added to the individual’s mining exploration depletion, within the meaning of sections 360R31 to 360R33, or to the individual’s depletion for oil and gas exploration, within the meaning of sections 360R37 to 360R39, is a prescribed expenditure referred to in paragraph e of section 726.4.12 of the Act.
s. 726.4.12R2; O.C. 1232-91, s. 12; O.C. 35-96, s. 74; O.C. 134-2009, s. 1.