Discussion of the circumstances in which the inclusion of non-production sources of income in a net profits interest will cause it to not qualify as a Canadian resource property. It would accept that an NPI is CRP if
the conditions of the NPI provide that 90% or more of the total payments for each year under the NPI will relate directly to the amount or value of the NPI grantor's production during that year from [qualifying resource properties] from which the NPI was granted and, in addition, the remaining payments will be connected to the operation of the above resource property from which the NPI was granted.
