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1 June 1990 Administrative Letter 74836 F- Computation of Resource Profits Unedited CRA Tags 1204, 80(1), 13(7.4), 13(7.1), 12(1)(x) Special Audit Division Rulings Directorate E.H. Gauthier Resource Industries Director Section   John Chan   (613) 952-9019 S. Kapur Specialized Industries Section File No. 7-4836 SUBJECT: Request for Technical Interpretation 24(1) We are writing in reply to your request of March 22, 1990 for a technical interpretation of the income tax treatment  24(1) Your concern is primarily whether the assistance should be deducted from the expenses incurred in respect of  24(1) for purposes of computing 24(1) resource profits pursuant to section 1204 of the Income Tax Regulations (the "Regulations"). ...

Social Security Agreement ReSource Deductions Unedited CRA Tags n/a 19(1) Al Watson   (613) 957-2072   HBW 4131-U3 February 14, 1990 19(1) We are writing further to your letter of July 25, 1989, which was received on referral from our Source Deductions Division concerning an extension of coverage under the Agreement of Social Security between Canada and the United States of America (the "Agreement").  ... SavageA/DirectorProvincial and International Relations Division c.c.:     Pauline TourangeauSource Deductions Division ...

4 October 1989 Administrative Letter F3216 F- Computation and Flow-through of Partnership of Losses and Resource Expenses by Limited Partners Unedited CRA Tags n/a   October 4, 1989 Mr. ... Burnett 957-2078   File No. F-3216 Interpretation Bulletin Project Number 1635 Computation and Flow-through of Partnership of Losses and Resources Expenses by Limited Partners Revision of IT-138R We have reviewed the above draft project and have no comments with respect to policy matters, current or pending, that are relevant to positions taken in the draft. We do, however, have the following comments: 1)     Page 1- Application- IT-183 was dated October 28, 1974, not October 22. 2)     Pages 7 and 8- Paragraph 25- The description of the amount deductible under section 101 is confusing.  ...

8 June 1993 External T.I. 9315130 F- Resource Expenditures and Depreciable Property Unedited CRA Tags 13(21) depreciable property, 66.1(6)(a), 66.2(5)(a)   CANADIAN EXPLORATION EXPENSES & DEPRECIABLE PROPERTY QUESTION 20 Does Revenue Canada believe that the capital cost of a depreciable asset that otherwise meets the definition of Canadian Exploration Expense ("CEE") or Canadian Development Expense ("CDE") may be included in the cumulative accounts in respect of such expenses, and amortized at a 100% or 30% rate, as the case may be; or does Revenue Canada believe that the cost of depreciable property must always be amortized in the form of capital cost allowance? ...

19 November 1990 Internal T.I. 9015597 F- Resource Expenses Renounced under Flow-through Share Provisions Unedited CRA Tags 66(12.61), 66.1(6), 66.2(5)(a)(i)(B), 66.1(9)   November 19, 1990 Audit Programs Directorate Resource Industries Special Audits Division Section E.H. ... SECOND ISSUE You describe a hypothetical situation in which: 1.     A PBC enters into a flow-through share agreement with a limited partnership on October 1, 1989. 2.         ... A/DirectorBilingual Services and Resource Industries DivisionRulings Directorate ...

24 October 1990 External T.I. 9024635 F- Consideration of Timber Quota Certificate and Timber Licence as Timber Resource Property Unedited CRA Tags 13(21) timber resource property 24(1) 5-902463   C.K. ... In each method of disposition it appears evident that a right or licence to cut or remove timber from an area in Canada is being granted. 2.      ... Yours truly, Section ChiefResource Industries SectionBilingual Services and Resource Industries DivisionRulings Directorate ...

2 August 1990 External T.I. 9016625 F- Interpretation of Mineral Resource Unedited CRA Tags 248(1) mineral resource Director General Economic and Financial Policy Analysis Branch Energy, Mines and Resources Canada 7th Floor 5-901662 460 O'Connor Street John Chan Ottawa, Ontario 952-9019   EACC9351Attention: Mr. ... Schell DirectorMining Tax LegislationInterpretation Branch August 2, 1990 Dear Sirs: Re: 24(1) Mineral Resource Subsection 248(1) of the Income Tax Act (the "Act") We are writing to request your certification that the 24(1) would qualify as mineral resources within the meaning of subparagraph 248(1)(d)(i) of the definition of mineral resource in subsection 248(1) of the Act. ...

10 March 1992 External T.I. 9129435- Vente d'avoir minier canadien, canadian resource prop Unedited CRA Tags 56(4), 66(15)(c)   5-912943   24(1) V. Plant   (613) 957-8953 À     l'attention de 19(1) Le 10 mars 1992 Mesdames, Messieurs, Objet:  Disposition d'un montant à recevoir La présente est en réponse à vos lettres du 15 juin et du 15 et 21 octobre 1991 dans lesquelles vous demandez notre opinion concernant le paragraphe 56(4) de la Loi de l'impôt sur le revenu (ci-après "la Loi"). ...

23 November 1989 Ruling 58941 F- "Cost Amount" of Canadian Resource Property Unedited CRA Tags 248(1) cost amount 19(1) File No. 5-8941   J. Chan   (613) 952-9019 November 23, 1989 Dear Sirs: Re:  Request for Technical Interpretation "Cost Amount" of Canadian Resource Property We are writing in reply to your letter dated October 18, 1989, wherein you requested our interpretation of the meaning of "cost amount" of Canadian resource property for purposes of the Income Tax Act (the "Act"). As you indicate, the relevant provision of the Act to determining the cost amount of Canadian resource property is paragraph (f) of the definition of "cost amount" in subsection 248(1) which states that "cost amount" to a taxpayer of a property at any time means.       ...

20 April 1990 Internal T.I. 59269 F- Non-capital Loss Created by Resource Expenditures Unedited CRA Tags 3(a), 3(b), 3(c), 66.1(3), 66.2(2), 111(8) non-capital loss 19(1) File No. 5-9269   Frank S. Gillman   (613) 957-8953 April 20, 1990 Dear Sirs: Re: Non-Capital Loss created by Resource expenditures We are writing in reply to your letter of December 8, 1989 wherein you requested our opinion as to whether a taxpayer is permitted under the Income Tax Act (the "Act") to create a non-capital loss by claiming various resource expenditures, assuming that these resource expenses are referable to a source of income and not claimed under subdivision e of Part 1 of the Act, as provided by subsection 3(c) of the Act.  ... With regards to whether income from a source is property or business, each individual income item must be examined as this is a question of fact. for the Director Bilingual Services and Resource Industries DivisionRulings Directorate ...