Principal Issues: Whether NRCan can certify that the principal mineral to be extracted from the silica quartz deposit of the taxpayer will be an industrial mineral extracted from a non-bedded deposit.
Position: No, but the deposit should qualify under (d)(iii) of the definition of mineral resource.
Reasons: Positive Opinion provided by NRCan that the principal mineral that will be extracted from the quartzite deposit is silica (which is synonymous with silica quartz). Therefore, the quartzite deposit should qualify as a mineral resource under subparagraph (d)(iii) of the definition of that term.
