Mr. ROSS (Calgary East):
There are other matters in connection with this section about which I am not clear. Toward the end of the new subsection G we find this:
Provided, however, that in the case of a corporation substantially all of whose income is subject to depletion under the provisions of this act. . . .
As I understand it, the depletion can be written off only at the rate of one-third. The depletion can be claimed only at the rate of one-third of the net realizations.