12(1)(o)

NO.: IT-438R2 DATE:   April 21, 1995 SUBJECT: INCOME TAX ACT Crown Charges – Resource Properties in Canada REFERENCE: Paragraphs 12(1)(o) and 18(1)(m) (also section 80.2, subsections 66.2(2), 66.4(2), 69(6) to (10) and 214(1), paragraph 212(1)(d), the definition “Canadian development expense” in subsection 66.2(5) and the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the […]