Income Tax Regulations (C.R.C., c. 945)

1107 For the purpose of the definition bituminous sands in subsection 248(1) of the Act, viscosity or density of hydrocarbons shall be determined using a number of individual samples (constituting a representative sampling of that deposit or those deposits, as the case may be, from which the taxpayer is committed to produce by means of one mine) tested

• (a) at atmospheric pressure;

• (b) at a temperature of 15.6 degrees Celsius; and

• (c) free of solution gas.