There are two sides to that.
The first is that if they haven't produced anything within two years, then it's deemed to be unsuccessful. Let's say they end up eventually producing something from it; it's deemed to be—
On November 2nd, 2017. See this statement in context.
November 2nd, 2017 / 4:45 p.m.
Senior Tax Policy Officer, Business Income Tax Division, Tax Policy Branch, Department of Finance
There are two sides to that.
The first is that if they haven't produced anything within two years, then it's deemed to be unsuccessful. Let's say they end up eventually producing something from it; it's deemed to be—
See context to find out what was said next.