Income Tax Act — I-3.3 127
 the definition Canadian exploration expense in subsection 66.1(6), and (ii) is not an expense in respect of (A) trenching, if one of the purposes of the trenching is to carry out preliminary sampling (other than specified sampling), (B) digging test pits (other than digging test pits for the purpose of carrying out specified sampling), and (C) preliminary sampling (other than specified sampling), (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2025 and before April 2027, (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2025 and before April 2027, and (e) that is not an expense that the taxpayer has included under paragraph (a.21) of the definition investment tax credit in the computation of its investment tax credit in respect of which the taxpayer has, at any time, sought a deduction under subsection (5); ( dépense minière déterminée ) Gaspé Peninsula means that portion of the Gaspé region of the Province of Quebec that extends to the western border of Kamouraska County and includes the Magdalen Islands; ( péninsule de Gaspé ) government assistance means assistance from a government, municipality or other public authority whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance, other than as an excluded loan (as defined in subsection 12(11)), as a deduction under subsection (5) or (6) or as a deemed payment on account of tax payable under subsection 127.44(2), 127.45(2), 127.48(2), 127.49(2) or 127.491(2); ( aide gouvernementale ) investment tax credit of a taxpayer at the end of a taxation year means the amount, if any, by which the total of (a) the total of all amounts each of which is the specified percentage of the capital cost to the taxpayer of qualified property or qualified resource property acquired by the taxpayer in the year, (a.1) 15% of the amount by which the taxpayer’s SR&ED qualified expenditure pool at the end of the year exceeds the total of all amounts each of which is the super-allowance benefit amount for the year in respect of the taxpayer in respect of a province, (a.2) where the taxpayer is an individual (other than a trust), 15% of the taxpayer’s flow-through mining expenditures for the year, (a.21) where the taxpayer is an individual (other than a trust), 30% of the taxpayer’s flow-through critical mineral mining expenditures for the year, (a.3) if the taxpayer is a taxable Canadian corporation, the total of (i) the specified percentage of the portion of the taxpayer’s pre-production mining expenditure described in subparagraph (a)(i) of the definition pre-production mining expenditure , and (ii) the specified percentage of the portion of the taxpayer’s pre-production mining expenditure described in subparagraph (a)(ii) of the definition pre-production mining expenditure , (a.4) the total of all amounts each of which is an apprenticeship expenditure of the taxpayer for the taxation year in respect of an eligible apprentice, (a.5) [Repealed, 2017, c. 20, s. 23] (b) the total of amounts required by subsection 127(7) or 127(8) to be added in computing the taxpayer’s investment tax credit at the end of the year, (c) the total of all amounts each of which is an amount determined under any of paragraphs (a) to (b) in respect of the taxpayer for any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year, (d) [Repealed, 2006, c. 4, s. 75] (e) the total of all amounts each of which is an amount required by subsection 127(10.1) to be added in computing the taxpayer’s investment tax credit at the end of the year or