overhead travelling crane [ overhead-travelling crane | overhead-traveling crane | overhead traveling bridge crane | overhead-travelling bridge crane | travelling bridge crane | bridge crane | travelling crane | traveling bridge crane | traveling bridge | overhead crane | traveling crane ]

overhead stowage bin [ overhead bin | overhead side-wall stowage cabinet | outboard overhead stowage module | overhead baggage space ]

overhead transparency [ overhead projectual | Vu-Graph | overhead slide | overhead projector slide | OHP slide | overhead projector transparency | projectual | OH transparency | view graph | view-graph | Vu-foil | view-foil ]

aerial conductor | open-wire line | overhead cable | overhead conductor | overhead line | overhead power line | OHL [Abbr.]

aerial transporter | overhead carrier | overhead runway | overhead truck

low voltage lineworker | overhead transmission and distribution linesperson | overhead line worker | overhead linesman

business expenses | general and administrative costs | overhead cost | overhead expenses | overheads

single-girder crane | single girder crane | single-girder overhead travelling crane | single-girder overhead traveling crane | monogirder overhead travelling crane | single-girder travelling crane | overhead single-beam crane

bridge crane | overhead crane | overhead travelling crane | overhead traveling crane | overhead-traveling crane

cable installation supervisor | overhead power lines installation supervisor | overhead power lines construction supervisor | power lines supervisor

(4.1) An expense that is a Canadian exploration and development overhead expense of the joint exploration corporation referred to in subsection (4), or would be such an expense if the references to “connected with the taxpayer” in paragraph (d) of the definition “Canadian exploration and development overhead expense” in subsection (1) were read as “connected with the shareholder corporation in favour of whom the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act”, that may reasonably be considered to be included in a Canadian exploration expense or Canadian development expense that is deemed by subsection ...[+++] (4) to be a Canadian exploration expense or Canadian development expense of the shareholder corporation, shall be deemed to be a Canadian exploration and development overhead expense of the shareholder corporation incurred by it at the time the expense was deemed by subsection (4) to have been incurred by it and shall be deemed at and after that time not to be a Canadian exploration and development overhead expense incurred by the joint exploration corporation.

(b) indirect overhead to be allocated to a good, the direct cost ratio used to allocate indirect overhead to the good is used to determine the amount of excluded costs to be subtracted from the indirect overhead allocated to the good.

(3) The records supporting the entries for cost of overhead during construction shall show the total amount of each type of overhead expenditure capitalized in the year and the basis of distribution thereof in accordance with the instructions set out in account 498 (Overhead Charged to Construction).

Under paragraph 6(11)(b) of these Regulations, where excluded costs are included in overhead to be allocated to a good, the direct labour and direct material ratio used to allocate overhead to the good is used to determine the amount of excluded costs to be subtracted from the overhead allocated to the good.