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B.C. Reg. 242/2007
O.C. 511/2007
Deposited June 26, 2007
effective February 21, 2007
This consolidation is current to November 12, 2019.

Income Tax Act

Mining Exploration Tax Credit Regulation

[includes amendments up to B.C. Reg. 344/2008, December 1, 2008]

Prescribed area

1   For the purposes of section 25.1 of the Income Tax Act, the prescribed area is as follows:

(a) before December 1, 2008, the area of Crown land outlined in heavy black and shaded grey on the map on file with the Corporate Information Services Branch of the Ministry of Agriculture and Lands with the file name MPB_Salvage_Area2_2006-12-14;

(b) on and after December 1, 2008, the area of Crown land outlined in heavy black and shaded grey on the map on file with the Corporate Information Services Branch of the Ministry of Agriculture and Lands with the file name MPB_Salvage_Area3_KeyMap_2008-06-25.

[en. B.C. Reg. 344/2008.]

[Provisions of the Income Tax Act, R.S.B.C. 1996, c. 215, relevant to the enactment of this regulation: section 48]