Income Tax Act — I-3.3 66.1
 J is the total amount of assistance that the taxpayer has received or is entitled to receive in respect of any Canadian exploration expense incurred after 1980 or that can reasonably be related to Canadian exploration activities after 1980, to the extent that the assistance has not reduced the taxpayer’s Canadian exploration expense by virtue of paragraph 66.1(9)(g), J.1 is the total of all amounts by which the cumulative Canadian exploration expense of the taxpayer is required because of subsection 80(8) to be reduced at or before that time, K is the total of all amounts that are required to be deducted before that time under subsection 66(14.1) in computing the taxpayer’s cumulative Canadian exploration expense, L is that portion of the total of all amounts each of which was deducted by the taxpayer under subsection 127(5) or (6) for a taxation year that ended before that time and that can reasonably be attributed to a qualified Canadian exploration expenditure , a pre-production mining expenditure , a flow-through mining expenditure or a flow-through critical mineral mining expenditure (each expenditure as defined in subsection 127(9)) made in a preceding taxation year, and M is the total of all amounts that are required to be deducted before that time under paragraph 66.7(12)(b) in computing the taxpayer’s cumulative Canadian exploration expense; ( frais cumulatifs d’exploration au Canada ) designated asset , in respect of an oil sands mine development project of a taxpayer, means a property that is a building, a structure, machinery or equipment and is, or is an integral and substantial part of, (a) in the case of a bitumen mine development project, (i) a crusher, (ii) a froth treatment plant, (iii) a primary separation unit, (iv) a steam generation plant, (v) a cogeneration plant, or (vi) a water treatment plant, or (b) in the case of a bitumen upgrading development project, (i) a gasifier unit, (ii) a vacuum distillation unit, (iii) a hydrocracker unit, (iv) a hydrotreater unit, (v) a hydroprocessor unit, or (vi) a coker; ( bien désigné ) eligible oil sands mine development expense , of a taxpayer, means an expense incurred by the taxpayer after March 21, 2011 and before 2016, the amount of which is determined by the formula A × B where A is an expense that would be a Canadian exploration expense of the taxpayer 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”, but does not include an expense that is a specified oil sands mine development expense, and B is (a) 100% if the expense is incurred before 2013, (b) 80% if the expense is incurred in 2013, (c) 60% if the expense is incurred in 2014, and (d) 30% if the expense is incurred in 2015; ( frais d’aménagement admissibles relatifs à une mine de sables bitumineux ) oil sands mine development project , of a taxpayer, means a bitumen mine development project or a bitumen upgrading development project of the taxpayer; ( projet de mise en valeur d’une mine de sables bitumineux ) preliminary work activity , in respect of an oil sands mine development project, means activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of designated assets in respect of the taxpayer’s oil sands mine development project including, without limiting the generality of the foregoing, the following activities: (a) obtaining permits or regulatory approvals, (b) performing design or engineering work, (c) conducting feasibility studies, (d) conducting environmental assessments, and (e) entering into contracts; ( travaux préliminaires ) restricted expense of a taxpayer means 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