Definition(s)
Canadian Exploration and Development Overhead Expense
“Canadian exploration and development overhead expense” has the meaning assigned by subsection 1206(1) of the Income Tax Regulations; frais généraux d’exploration et d’aménagement au Canada.
Source: Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, S.C. 1988, c. 28, Canada, current to May 26, 2013. Legislation