Income Tax Act — I-3.3 (a)
 incurred (i) under an agreement in writing entered into by the taxpayer before March 21, 2013, or (ii) as part of the development of a new mine, if (A) the construction of the new mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (B) the engineering and design work for the construction of the new mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), (g.4) any expense incurred by the taxpayer, the amount of which is determined by the formula A × B where A is an expense that would be described in paragraph (g) if the reference to “March 21, 2013” in that paragraph were “2018” and that is not described in paragraph (g.3), and B is (i) 100% if the expense is incurred before 2015, (ii) 80% if the expense is incurred in 2015, (iii) 60% if the expense is incurred in 2016, and (iv) 30% if the expense is incurred in 2017, (h) subject to section 66.8, the taxpayer’s share of any expense referred to in any of paragraphs (a) to (d) and (f) to (g.4) incurred by a partnership in a fiscal period of the partnership, if at the end of the period the taxpayer is a member of the partnership, or (i) any expense referred to in any of paragraphs (a) to (g) incurred by the taxpayer pursuant to an agreement in writing with a corporation, entered into before 1987, under which the taxpayer incurred the expense solely as consideration for shares, other than prescribed shares, of the capital stock of the corporation issued to the taxpayer or any interest in or right to — or, for civil law, any right in or to — such shares, but for greater certainty, shall not include (j) 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 (i), (k) any expense described in paragraph (i) incurred by any other taxpayer to the extent that the expense was, (i) by virtue of that paragraph, a Canadian exploration expense of that other taxpayer, (ii) by virtue of paragraph (g) of the definition Canadian development expense in subsection 66.2(5), a Canadian development 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, (k.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, (k.2) [Repealed, 2011, c. 24, s. 14] (l) any amount (other than a Canadian renewable and conservation expense) included at any time in the capital cost to the taxpayer of any depreciable property of a prescribed class, (m) an expenditure incurred at any time after the commencement of production from a Canadian resource property of the taxpayer in order to evaluate the feasibility of a method of recovery of, or to assist in the recovery of, petroleum, natural gas or related hydrocarbons from the portion of a natural reservoir to which the Canadian resource property relates, (n) an expenditure incurred at any time relating to the injection of any substance to assist in the recovery of petroleum, natural gas or related hydrocarbons from a natural reservoir, or (o) the taxpayer’s share of any consideration, expense, cost or expenditure referred to in any of paragraphs (j) to (n) 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 Can