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
Economic and Financial
Policy Analysis Branch
Mineral Policy Sector
Energy, Mines and Resources, Canada 900454
7th floor, G.R. White
460 O'Connor Street (613) 957-8585
Ottawa, Ontario
K1A 5H3
Attention: Mr. Donald G. Schell
Director
Mining Tax Legislation Interpretation Division
May 2, 1990
Dear Sirs:
Re: xxxxx
Mineral Resource
Subsection 248(1) of the Income Tax Act
We are writing to request your certification that xxxxx 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 information we received from the taxpayer indicating that xxxxx has signified that it is anxious to receive notice of this certification as soon as possible so that its exploration program wil qualify for the Canadian Exploration Incentive Program.
Yours truly,
Director General
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
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© His Majesty the King in Right of Canada, 1990
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© Sa Majesté le Roi du Chef du Canada, 1990
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