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Deduction codes and descriptions

Code	Description
1	Capital cost allowance
2	Financing charges
3	Interest expense
4	Legal expenses
5	Rental expenses
10	Management fees
11	Consulting fees
12	Loan placement fees
13	Marketing fees
19	Fees – other
20	Distribution of a renunciation – mining
21	Distribution of a renunciation – oil and gas
22	Distribution of a renunciation – Canadian resource and conservation expense (CRCE)
23	Depletion – oil and gas
24	Depletion – other
25	Royalties – oil, gas, and mineral
26	Royalties – other
27	Mining development costs
28	Intangible drilling costs
30	Research and development expenditures
31	Demolition expenses
32	Guaranteed payments
33	Loss from sale of an asset
34	Rehabilitation expenses
35	Soil and water conservation expenditures
36	Feed expenses
99	Other¹

If you enter code 99, describe the expected deduction in Section L – Outstanding items.