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OC 723/2008 - The Mineral Exploration Tax Credit Amendment Regulations, 2008 (Minister of Energy and Resources)
Description:

Title: The Mineral Exploration Tax Credit Amendment Regulations, 2008

Minister: Minister of Energy and Resources

Summary: On filing date, but retroactive on and from April 1, 2008, these regulations will amend RRS M-16.1 Reg 3 to tie the Saskatchewan Mineral Exploration Tax Credit (SMETC) to the Investment Tax Credit for Exploration (ITCE) such that investors in flow-through shares issued by exploration or mining companies that agree to incur eligible exploration expenses after April 1, 2008 are eligible for the provincial mineral exploration tax credit.

See: The Mineral Resources Act, 1985 (Section 10.5)





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