Frontier Lands Petroleum Royalty Regulations

10 (1) An interest holder may make an application to the Minister, in the prescribed form, for the certification of qualified frontier exploration expenses.

(2) The interest holder shall file the application with the Minister not later than one year after the year in which the expenses are incurred.

(3) If the application is filed within the required time period, the Minister shall, if the Minister determines that the expenses are qualified frontier exploration expenses, certify those expenses as qualified frontier exploration expenses.