Canadian Development Expense

Canadian Development Expense. Or "CDE" means Canadian development expenses described in paragraph (a) or (b) of the definition of "Canadian development expense" in subsection 66.2(5) of the Tax Act or would be described in paragraph (f) of such definition if the words "any of paragraphs (a) to (e)" in that paragraph were read as "paragraph (a) or (b)", excluding amounts which are prescribed to... constitute "Canadian exploration and development overhead expense" under the Act and the amount of any assistance described in paragraphs 66(12.62)(a) and 66(12.601)(c) of the Tax Act; View More