Income Tax Act — I-3.3 66.2
 any interest in or right to — or, for civil law, any right in or to — such shares, but for greater certainty, shall not include (h) any consideration given by the taxpayer for any share or any interest in or right to — or, for civil law, any right in or to — a share, except as provided by paragraph (g), (i) any expense described in paragraph (g) incurred by any other taxpayer to the extent that the expense was, (i) by virtue of that paragraph, a Canadian development expense of that other taxpayer, (ii) by virtue of paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), a Canadian exploration expense of that other taxpayer, or (iii) by virtue of paragraph (c) of the definition Canadian oil and gas property expense in subsection 66.4(5), a Canadian oil and gas property expense of that other taxpayer, (i.1) an expense that is the cost, or any part of the cost, to the taxpayer of any depreciable property of a prescribed class that was acquired after 1987, (j) any amount included at any time in the capital cost to the taxpayer of any depreciable property of a prescribed class, or (k) the taxpayer’s share of any consideration, expense, cost or expenditure referred to in any of paragraphs (h) to (j) given or incurred by a partnership, but any assistance that a taxpayer has received or is entitled to receive after May 25, 1976 in respect of or related to the taxpayer’s Canadian development expense shall not reduce the amount of any of the expenses described in any of paragraphs (a) to (g); ( frais d’aménagement au Canada ) cumulative Canadian development expense of a taxpayer at any time in a taxation year means the amount determined by the formula (A+B+C+D+D.1) - (E+F+G+H+I+J+K+L+M+M.1+N+O) where A is the total of all Canadian development expenses made or incurred by the taxpayer before that time, B is the total of all amounts that were, because of subsection (1), included in computing the amount referred to in paragraph 59(3.2)(c) for taxation years ending before that time, C is the total of all amounts referred to in the description of F or G that are established by the taxpayer to have become bad debts before that time, D is such part, if any, of the amount determined for M as has been repaid before that time by the taxpayer pursuant to a legal obligation to repay all or any part of that amount, D.1 is the total of all specified amounts, determined under paragraph 66.7(12.1)(b) in respect of the taxpayer for taxation years ending before that time, E is the total of all amounts deducted in computing the taxpayer’s income for a taxation year ending before that time in respect of the taxpayer’s cumulative Canadian development expense, F is the total of all amounts each of which is an amount in respect of property described in paragraph (b), (e) or (f) of the definition Canadian resource property in subsection 66(15) or property disposed of after March 21, 2011 which was described in any of those paragraphs and the cost of which when acquired by the taxpayer was included in the Canadian development expense of the taxpayer, or any right to or interest in — or, for civil law, any right in or to — such a property, other than such a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership, (in this description referred to as “the particular property”) disposed of by the taxpayer before that time equal to the amount, if any, by which (a) the amount, if any, by which the proceeds of disposition in respect of the particular property that became receivable by the taxpayer after May 6, 1974 and before that time exceed any outlays or expenses that were made or incurred by the taxpayer after May 6, 1974 and before that time for the purpose of making the disposition and that were not otherwise deductible for the purposes of this Part exceeds (b) the amount, if any, by which (i) the total of all amounts that would be determined under paragraph 66.7(4)(a), i