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mineral

Summary Under

Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(g)

ordinary meaning of "mineral"

CRA affirmed: its position in IT-492, (archived), para. 3 that "the word mineral has its ordinary meaning of any chemical or compound occurring...

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Words and Phrases

Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 -- summary under Subsection 162(2)

Overview of section 162

1. Section 162 deems the following supplies of natural resource property rights not to be supplies for GST/HST purposes:

Read more about Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012 -- summary under Subsection 162(2)