Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| Director General |
|
| Tax Policy Analysis Division |
File No. 5-8899 |
| Energy Mines & Resources Canada |
G.R. White |
| Room 706, 580 Booth Street |
957-8585 |
| Ottawa, Ontario |
| K1A 0E4 |
Attention: Mr. Donald G. Schell Director Mining Tax Legislation Interpretation Division
October 26, 1989
Dear Sirs:
Re: 24(1) Mineral Resource Subsection 248(1) of the Income Tax Act
We are writing to request your certification that the 24(1) 24(1) is a mineral resource as that term is defined under subparagraph (d)(i) of the definition in subsection 248(1) of the Income Tax Act.
Attached is all the material supplied by the company and a copy of their letter to us. Please advise if you require any additional information.
Yours truly,
Director GeneralRulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989
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