You can deduct Canadian or foreign exploration or development expenses and Canadian oil and gas property expenses. To find out how much you can deduct, see your RL-11 slip and refer to document RL-15.EX, Instructions pour les membres de la société de personnes (for instructions in English, see documents RL-11-T and RL-15.EX-T).

Do not include the following on line 241:

• the deduction for Québec exploration expenses that give entitlement to the additional deduction for Québec resources (this amount is to be entered on line 250);
• the additional deduction for Québec resources (this amount is to be entered on line 287);
• the deduction for share- and security-issue expenses related to Québec resources (this amount is to be entered on line 297).

If you are claiming a deduction for exploration and development expenses, see the instructions for line 260 and complete Schedule N.