Translation of "cumulative canadian development expense " (English → French) :

adjusted cumulative Canadian development expense

Flow-Through Share - Summary of Renunciation, Reduction of Amount Previously Renounced, Allocations of Assistance and Part XII.6 Tax Return [ Summary of Renunciation of Canadian Exploration Expense, Canadian Development Expense, and Canadian Oil and Gas Property Expense and Allocation of Assistance ]

(c) the description of E in the definition “cumulative Canadian exploration expense” in subsection 66.1(6), the description of D in the definition “cumulative Canadian development expense” in subsection 66.2(5) or the description of D in the definition “cumulative Canadian oil and gas property expense” in subsection 66.4(5), as the case may be, applies, where the cost of the property to the person was a Canadian exploration expense, a Canadian development expense or a Canadian oil and gas property expense; or

(i) is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative eligible capital in respect of a business, cumulative Canadian exploration expense (within the meaning assigned by subsection 66.1(6)), cumulative Canadian development expense (within the meaning assigned by subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (within the meaning assigned by subsection 66.21(1)) or cumulative Canadian oil and gas property expense (within the meaning assigned by subsection 66.4(5)) (each of which is referred to in this paragraph as a “pool a ...[+++]mount”), and

(viii) an amount deemed, before that time, by subsection 66.1(7), 66.2(6) or 66.4(6) to be an amount referred to in the description of G in the definition “cumulative Canadian exploration expense” in subsection 66.1(6), paragraph (a) of the description of F in the definition “cumulative Canadian development expense” in subsection 66.2(5) or the description of G in that definition, or paragraph (a) of the description of F in the definition “cumulative Canadian oil and gas property expense” in subsection 66.4(5) or the description of G in that definition in respect of the taxpayer,

(d) any amount or benefit that the taxpayer or a person not dealing at arm’s length with the taxpayer is entitled, either immediately or in the future and either absolutely or contingently, to receive or to obtain, whether by way of reimbursement, compensation, revenue guarantee, proceeds of disposition, loan or any other form of indebtedness or in any other form or manner whatever, granted or to be granted for the purpose of reducing the impact, in whole or in part, of any loss that the taxpayer may sustain because the taxpayer is a member of the partnership or holds or disposes of an interest in the partnership, except to the extent that the amount or benefit is included in the determination of the value of J in the definition “cumulativ ...[+++]e Canadian exploration expense” in subsection 66.1(6), of M in the definition “cumulative Canadian development expense” in subsection 66.2(5) or of I in the definition “cumulative Canadian oil and gas property expense” in subsection 66.4(5) in respect of the taxpayer, or the entitlement arises