Income Tax Act — I-3.3 66.1
 an expense (a) incurred by the taxpayer before April, 1987, (b) that is deemed by paragraph 66(10.2)(c) to have been incurred by the taxpayer, or included by the taxpayer in the amount referred to in paragraph (a) of the definition Canadian development expense in subsection 66.2(5) by virtue of paragraph 66(12.3)(b), to the extent that the expense was originally incurred before April, 1987, (c) that was renounced by the taxpayer under subsection 66(10.2), 66(12.601) or 66(12.62), (d) in respect of which an amount referred to in subsection 66(12.3) becomes receivable by the taxpayer, (e) deemed to be a Canadian exploration expense of the taxpayer or any other taxpayer by virtue of subsection 66.1(9), or (f) where the taxpayer is a corporation, that was incurred by the corporation before the time control of the corporation was last acquired by a person or persons; ( frais spécifiés ) specified oil sands mine development expense , of a taxpayer, means an expense that (a) would be a Canadian exploration expense described in paragraph (g) of the definition Canadian exploration expense if that paragraph were read without reference to “and before March 21, 2013” and “other than a bituminous sands deposit or an oil shale deposit”, (b) is incurred by the taxpayer after March 21, 2011 and before 2015, and (c) is incurred by the taxpayer to achieve completion of a specified oil sands mine development project of the taxpayer; ( frais d’aménagement déterminés relatifs à une mine de sables bitumineux ) specified oil sands mine development project , of a taxpayer, means an oil sands mine development project (not including any preliminary work activity) in respect of which (a) one or more designated assets was, before March 22, 2011, (i) acquired by the taxpayer, or (ii) in the process of being constructed, fabricated or installed, by or on behalf of the taxpayer, and (b) the planned level of average daily output (where that output is bitumen or a similar product in the case of a bitumen mine development project, or synthetic crude oil or a similar product in the case of a bitumen upgrading development project) that can reasonably be expected, is the lesser of (i) the level that was the demonstrated intention of the taxpayer as of March 21, 2011 to produce from the oil sands mine development project, and (ii) the maximum level of output associated with the design capacity, as of March 21, 2011, of the designated asset referred to in paragraph (a); ( projet déterminé de mise en valeur d’une mine de sables bitumineux ) specified purpose means (a) the operation of an oil or gas well for the sole purpose of testing the well or the well head and related equipment, in accordance with generally accepted engineering practices, (b) the burning of natural gas and related hydrocarbons to protect the environment, and (c) prescribed purposes. ( fin admise ) Application of ss. 66(15), 66.2(5) and 66.4(5) (6.1) The definitions in subsections 66(15), 66.2(5) and 66.4(5) apply to this section. Deductible expense (6.2) An expense of a taxpayer that is not included in paragraph (f) or (g) of the definition Canadian exploration expense in subsection (6) because the taxpayer earned revenue from a mine in a mineral resource is deemed, for the purposes of this Part, not to be an outlay or payment described in paragraph 18(1)(b). Share of partner (7) Where a taxpayer is a member of a partnership, the taxpayer’s share of any amount that would be an amount referred to in the description of E, G or J in the definition cumulative Canadian exploration expense in subsection 66.1(6) in respect of the partnership for a taxation year of the partnership if section 96 were read without reference to paragraph 96(1)(d) shall, for the purposes of this Act, be deemed to be an amount referred to in the description of E, G or J, as the case may be, in that definition in respect of the taxpayer for the taxation year of the taxpayer in which the partnership’s taxation year ends. (8)