Nova Scotia Resources (Ventures) Limited Drilling Assistance Regulations (SOR/94-168)

3 For the purposes of these Regulations,

• (a) where an eligible expense is incurred as consideration for a service, the expense shall be deemed to be incurred from time to time as the service is rendered;

• (b) where an eligible expense is incurred as consideration for the use of or the right to use property, the expense shall, subject to paragraph (c), be deemed to be incurred from time to time during the period of use of or the existence of the right to use the property; and

• (c) where an eligible expense is incurred in respect of tangible property that is intended to be consumed in carrying out an activity, the expense shall be deemed to be incurred at the time the property is in fact consumed in carrying out the activity.