Canadian Exploration Expense.
The Means the expenses described in paragraph
(a), (d), (f)
or (g.1) of the definition of
"Canadian 'Canadian exploration
expense" expense' in subsection 66.1(6) of the Tax
Act, Act or that would be described in paragraph (h) of that definition if the reference therein to
"paragraphs 'paragraphs (a) to (d) and (f) to
(g.4)" (g.4)' were a reference to
"paragraph (a), (d), (f) or (g.1)", 'paragraph (f)', excluding Canadian exploration expenses to the extent of the amount of any assistance
... described in paragraph 66(12.6)(a) of the Tax Act, amounts which are prescribed to constitute "Canadian 'Canadian exploration and development overhead expense" expense' for purposes of paragraph 66(12.6)(b) of the Tax Act, any expenditures described in paragraph 66(12.6)(b.1) of the Tax Act, and any expenses for prepaid services or rent that do not qualify as outlays and expenses for the period as described in the definition of "expense" 'expense' in subsection 66(15) of the Tax Act Act.
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Canadian Exploration Expense.
The Or "CEE" means expenses described in
paragraph (a), (d), (f) paragraphs (a) or
(g.1) (d) of the definition of "Canadian exploration expense" in subsection 66.1(6) of the Tax Act, or
that would be described in paragraph (h) of
that such definition if the
reference therein to words "paragraphs (a) to (d) and (f) to
(g.4)" (g.1)" were
a reference read as "paragraphs (a) and (d)", excluding amounts which are prescribed to
"paragraph (a), (d), (f) or (g.1)", excluding Canadian constitute... "Canadian exploration expenses to and development overhead expense" under the extent of Tax Act, the amount of any assistance described in paragraph 66(12.6)(a) of the Tax Act, amounts Act and the cost of any seismic data which are prescribed to constitute "Canadian exploration and development overhead constitutes a "specified expense" for purposes within the meaning of paragraph 66(12.6)(b) of the Tax Act, any expenditures described in paragraph 66(12.6)(b.1) of the Tax Act, and any expenses for prepaid services or rent that do not qualify as outlays and expenses for the period as described in the definition of "expense" in subsection 66(15) of the Tax Act Act;
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