Principal Issues: Whether certain expenses to be incurred in relation to community consultations or environmental studies will be Canadian exploration expenses.
Position: Expenses that are directly related to community consultations or environmental studies and that are incurred for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada will generally be Canadian exploration expenses, subject to the application of any of the exceptions set out in that definition.
Reasons: Application of the CRA guidelines in 2016-0675902I7.