11 September 2007 External T.I. 2007-0227421E5 F - Investment tax Credit - Production of Slate -- attach -- Mineral Resource
extracting slate from quarry would be producing industrial minerals rather than extracting minerals from a mineral resource
Mineral Resource
16 June 2017 External T.I. 2016-0673551E5 - Certification of Mineral Resource -- attach -- Mineral Resource
nephrite (type of jade) deposit not a mineral resource
16 June 2017 External T.I. 2016-0674541E5 - Mineral Certification -- attach -- Mineral Resource
placer jade deposit did not qualify as a non-bedded deposit of industrial mineral or as a base or precious metal deposit
November 1991 Memorandum (Tax Window, No. 12, p. 21, ¶1564) -- attach -- Mineral Resource
8 June 1994 External T.I. 9414625 - MINING TAILINGS -- attach -- Mineral Resource
The Queen v. Gulf Canada Resources Ltd., 96 DTC 6065, [1996] 2 CTC 55 (FCA) -- attach -- Mineral Resource
