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FRAIS EXPLORATION [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 2007-02-19

English

Subject field(s)
  • Financial Accounting
  • Taxation
  • Geological Prospecting
CONT

Exploration expenses may be deducted in full. In other words, your share of the costs of drilling for oil or gas in previously unexplored areas, as well as the cost of drilling the first well in an area capable of commercial production, may be deducted in total from your other income.

OBS

Terms usually used in the plural.

OBS

Statute cited: Income Tax Act.

Key term(s)
  • exploration cost
  • exploration expense

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
  • Prospection géologique
DEF

Coûts rattachés à la reconnaissance des zones présentant des caractéristiques favorables à la présence de minerais, de pétrole ou de gaz et à l'étude des zones d'intérêt, notamment le coût des études topographiques, géologiques et géophysiques, les frais de possession et de conservation des propriétés non prouvées et le coût des forages d'exploration.

OBS

Loi citée : Loi de l'impôt sur le revenu.

OBS

coûts d'exploration : terme habituellement utilisé au pluriel.

Key term(s)
  • coût d'exploration
  • dépenses d'exploration
  • dépense d'exploration

Spanish

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