Income Tax Regulations — 1104
 which would, if the definition Canadian exploration expense in subsection 66.1(6) of the Act were read without reference to paragraphs (k.1) and (l) of that definition, be a Canadian exploration expense because of paragraph (f) or (g) of that definition; ( route d’accès temporaire déterminée ) systems software means a combination of computer programs and associated procedures, related technical documentation and data that (a) performs compilation, assembly, mapping, management or processing of other programs, (b) facilitates the functioning of a computer system by other programs, (c) provides service or utility functions such as media conversion, sorting, merging, system accounting, performance measurement, system diagnostics or programming aids, (d) provides general support functions such as data management, report generation or security control, or (e) provides general capability to meet widespread categories of problem solving or processing requirements where the specific attributes of the work to be performed are introduced mainly in the form of parameters, constants or descriptors rather than in program logic, and includes a right or licence to use such a combination of computer programs and associated procedures, related technical documentation and data; ( logiciel d’exploitation ) tar sands ore means ore extracted from a deposit of bituminous sands or oil shales; ( minerai de sables asphaltiques ) telegraph system includes the buildings, structures, general plant and communication and other equipment pertaining thereto; ( réseau de télégraphe ) telephone system includes the buildings, structures, general plant and communication and other equipment pertaining thereto; ( réseau de téléphone ) television commercial message means a commercial message as defined in the Television Broadcasting Regulations, 1987 made under the Broadcasting Act ; ( message publicitaire pour la télévision ) tramway or trolley bus system includes the buildings, structures, rolling stock, general plant and equipment pertaining thereto and where buses other than trolley buses are operated in connection therewith includes the properties pertaining to those bus operations; ( réseau de tramway ou d’autobus à trolley ) upgrading development phase of a taxpayer’s oil sands project means a development phase that expands the oil sands project’s capacity to process bitumen or a similar feedstock (all or substantially all of which is from a mineral resource owned by the taxpayer) to the crude oil stage or its equivalent. ( phase de valorisation ) (3) Except as otherwise provided in subsection (6), in this Part and in Schedules II and V, industrial mineral mine includes a peat bog or deposit of peat but does not include a mineral resource; ( mine de minéral industriel ) mineral includes peat; ( minéral ) mining includes the harvesting of peat. ( exploitation minière ) Definitions (3.1) The following definitions apply in this Part and Schedules II to VI. designated immediate expensing property for a taxation year, means property of an eligible person or partnership that (a) is immediate expensing property of the eligible person or partnership; (b) became available for use by the eligible person or partnership in the taxation year; and (c) is designated as designated immediate expensing property in prescribed form filed by the eligible person or partnership with the Minister for the taxation year (i) if the eligible person or partnership is a partnership, on or before the day that is 12 months after the day on which any member of the partnership is required to file an information return under section 229 for the fiscal period to which the designation relates, and (ii) in any other case, on or before the day that is 12 months after the eligible person or partnership’s filing-due date for the taxation year to which the designation relates. ( bien relatif à la passation en charges immédiate désigné ) eligible person or partnership for a taxation year, means (a)