Income Tax Regulations — 1104
 reasonable commercial quantities, (c) as of the end of the taxation year in which the cost was incurred, has not been deducted by the taxpayer in computing his income, and (d) is not deductible, in whole or in part, by the taxpayer in computing his income for a taxation year subsequent to the taxation year in which the cost was incurred, other than by virtue of paragraph 20(1)(a) of the Act; ( coût désigné d’enlèvement des terrains de couverture ) designated underground storage cost of a taxpayer means any cost incurred by him after December 11, 1979 in respect of developing a well, mine or other similar underground property for the storage in Canada of petroleum, natural gas or other related hydrocarbons; ( coût désigné de stockage souterrain ) development phase of a taxpayer’s oil sands project means the acquisition, construction, fabrication or installation of a group of assets, by or on behalf of the taxpayer, that may reasonably be considered to constitute a discrete expansion in the capacity of the oil sands project when complete (including, for greater certainty, the initiation of a new oil sands project); ( phase de mise en valeur ) eligible liquefaction building of a taxpayer, in respect of an eligible liquefaction facility of the taxpayer, means property (other than property that has been used or acquired for use for any purpose before it was acquired by the taxpayer or a residential building ) acquired by the taxpayer after February 19, 2015 and before 2025 that is included in Class 1 in Schedule II because of paragraph (q) of that Class and that is used as part of the eligible liquefaction facility; ( bâtiment de liquéfaction admissible ) eligible liquefaction equipment in respect of an eligible liquefaction facility of a taxpayer, means property of the taxpayer that is used in connection with the liquefaction of natural gas and that (a) is acquired by the taxpayer after February 19, 2015 and before 2025, (b) is included in Class 47 in Schedule II because of paragraph (b) of that Class, (c) has not been used or acquired for use for any purpose before it was acquired by the taxpayer, (d) is not excluded equipment, and (e) is used as part of the eligible liquefaction facility; ( matériel de liquéfaction admissible ) eligible liquefaction facility of a taxpayer means a self-contained system located in Canada — including buildings, structures and equipment — that is used or intended to be used by the taxpayer for the purpose of liquefying natural gas; ( installation de liquéfaction admissible ) eligible mine development property means a property acquired by a taxpayer after March 20, 2013 and before 2018 for the purpose of gaining or producing income (a) from a new mine or an expansion of a mine, if the property was acquired under a written agreement entered into by the taxpayer before March 21, 2013, (b) from a new mine, if (i) 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 (ii) 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), or (c) from an expansion of a mine, if (i) the construction for the expansion of the 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 (ii) the engineering and design wor