Income Tax Act — I-3.3 127
e expenditure or the prescribed proxy amount, as the case may be, (f.1) in respect of the repayment of government assistance, non-government assistance or a contract payment that reduced (i) a qualified expenditure of a taxpayer under any of subsections (18) to (20), for the qualified expenditure incurred (A) before 2015, 20%, and (B) after 2014, 15%, (ii) the amount of eligible salary and wages payable (by the taxpayer) to an eligible apprentice under paragraph (11.1)(c.4), 10%, (iii) [Repealed, 2017, c. 20, s. 23] (g) in respect of an approved project property acquired (i) before 1989, 60%, and (ii) after 1988, 45%, (h) in respect of the qualified Canadian exploration expenditure of a taxpayer for a taxation year, 25%, (i) in respect of qualified small-business property, 10%, (j) in respect of a pre-production mining expenditure of the taxpayer that is described in subparagraph (a)(i) of the definition pre-production mining expenditure and that is incurred (i) before 2013, 10%, (ii) in 2013, 5%, and (iii) after 2013, 0%, and (k) in respect of a pre-production mining expenditure of the taxpayer that is described in subparagraph (a)(ii) of the definition pre-production mining expenditure and that is incurred (i) before 2014, 10%, (ii) after 2013 and before 2016, 10% if the expenditure is incurred (A) under a written agreement entered into by the taxpayer before March 29, 2012, or (B) as part of the development of a new mine and (I) the construction of the mine was started by, or on behalf of, the taxpayer before March 29, 2012 (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 mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 29, 2012 (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), and (iii) in any other case, (A) in 2014, 7%, (B) in 2015, 5% if the expense is described in paragraph (a)(ii) of the definition pre-production mining expenditure because of paragraph (g.4) of the definition Canadian exploration expense in subsection 66.1(6), and 4% otherwise, and (C) after 2015, 0%; ( pourcentage déterminé ) specified property [Repealed, 2017, c. 20, s. 23] specified sampling means the collecting and testing of samples in respect of a mineral resource except that specified sampling does not include (a) the collecting or testing of a sample that, at the time the sample is collected, weighs more than 15 tonnes, and (b) the collecting or testing of a sample collected at any time in a calendar year in respect of any one mineral resource if the total weight of all such samples collected (by any person or partnership or any combination of persons and partnerships) in the period in the calendar year that is before that time (other than samples each of which weighs less than one tonne) exceeds 1,000 tonnes; ( échantillonnage déterminé ) SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer; ( compte de dépenses admissibles de recherche et de développement ) su