Income Tax Regulations — 1206
1206 (1) In this Part, bituminous sands equipment means property of a taxpayer that (a) is included in Class 28 or in paragraph (a) of Class 41 in Schedule II, other than property so included (i) by virtue of the first reference in Class 28 to paragraph (l) of Class 10 in Schedule II, where the property was acquired by the taxpayer before November 17, 1978, or (ii) by virtue of the reference in Class 28 to paragraph (m) of Class 10 in Schedule II, and (b) was acquired by the taxpayer after April 10, 1978 principally for the purpose of gaining or producing income from one or more mines, each of which is a location in a bituminous sands deposit, oil sands deposit or oil shale deposit from which material is extracted; ( matériel d’exploitation de sables bitumineux ) Canadian exploration and development overhead expense of a taxpayer means a Canadian exploration expense or a Canadian development expense of the taxpayer made or incurred after 1980 that is not a Canadian renewable and conservation expense (in this definition having the meaning assigned by subsection 66.1(6) of the Act) nor a taxpayer’s share of a Canadian renewable and conservation expense incurred by a partnership and (a) that was in respect of the administration, management or financing of the taxpayer, (b) that was in respect of the salary, wages or other remuneration or related benefits paid in respect of a person employed by the taxpayer whose duties were not all or substantially all directed towards exploration or development activities, (c) that was in respect of the upkeep or maintenance of, taxes or insurance in respect of, or rental or leasing of, property other than property all or substantially all of the use of which by the taxpayer was for the purposes of exploration or development activities, or (d) that may reasonably be regarded as having been in respect of (i) the use of or the right to use any property in which any person who was connected with the taxpayer had an interest, (ii) compensation for the performance of a service for the benefit of the taxpayer by any person who was connected with the taxpayer, or (iii) the acquisition of any materials, parts or supplies from any person who was connected with the taxpayer to the extent that the expense exceeds the least of amounts, each of which was the aggregate of the costs incurred by a person who was connected with the taxpayer (iv) in respect of the property, (v) in respect of the performance of the service, or (vi) in respect of the materials, parts or supplies; ( frais généraux d’exploration et d’aménagement au Canada ) Canadian oil and gas exploration expense , of a taxpayer, means an outlay or expense that is made or incurred after 1980 and that would be a Canadian exploration expense, as defined in subsection 66.1(6) of the Act, of the taxpayer (other than an outlay or expense in respect of a qualified tertiary oil recovery project that is a Canadian exploration expense of the taxpayer because of subparagraph (c)(ii) or (d)(ii) of that definition) if (a) that definition were read without reference to its paragraphs (f) to (g.4), (b) the reference in paragraph (h) of that definition to “any of paragraphs (a) to (d) and (f) to (g.4)” were read as “any of paragraphs (a) to (e)”, and (c) the reference in paragraph (i) of that definition to “any of paragraphs (a) to (g)” were read as “any of paragraphs (a) to (e)”; ( frais d’exploration pétrolière et gazière au Canada ) coal mine operator means a person who undertakes all or substantially all of the activities involved in the production of coal from a resource; ( exploitant de mine de charbon ) conventional lands means lands situated in Canada other than non-conventional lands; ( terres conventionnelles ) disposition of property has the meaning assigned by paragraph 13(21)(c) of the Act; ( disposition de biens ) enhanced recovery equipment means property of a taxpayer that (a) is included in Class 10 in Schedule II by virtue of paragraph (j) of the