TERMIUM Plus®

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LOOK-BACK RULE [1 record]

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Record 1 2007-09-17

English

Subject field(s)
  • Taxation
CONT

The one-year look-back rule will allow funds raised with the benefit of the [mineral exploration tax] credit in 2008, for example, to be spent on eligible exploration activity up until the end of 2009. Extension of the credit for a limited period will support continued exploration for new mineral reserves.

French

Domaine(s)
  • Fiscalité
CONT

La règle du retour en arrière sur un an permettra, par exemple, d'affecter aux activités d'exploration admissibles jusqu'à la fin de 2009 les fonds accumulés à l'aide du crédit [pour l'exploration minière] en 2008. La prorogation du crédit pour une période limitée favorisera la poursuite des travaux d'exploration de nouveaux gisements miniers.

Key term(s)
  • règle rétrospective

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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