Mickleborough v. The Queen, 99 DTC 47, [1998] 4 CTC 2584 (TCC) -- text

Hamlyn T.C.J. .

These are appeals for the Appellant’s 1986 and 1987 taxation years.

In computing income for her 1986 taxation year, the Appellant deducted, inter alia, $100,000.00 in cumulative Canadian exploration expense ("CCEE") and $33,333.33 in mining exploration depletion allowance (“MEDA”).

In computing income for her 1987 taxation year, the Appellant deducted, inter alia, $87,638.28 in CCEE and $29,212.76 in MEDA.

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