The Queen v. Cyprus Anvil Mining Corp., 90 DTC 6063 (FCA)

The taxpayer, which had a calendar year-end, generally computed its income for accounting and income tax purposes using the lower of cost and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Urie J.A. found that the taxpayer effectively was precluded from computing its income for purposes of the former 36-month new mine holiday (by...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Because Urie J.A. found s. 10(1) to be "a provision of general application conferring the possibility for a taxpayer to make a choice of his...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.