Section 124.1

Table of Contents

Subsection 124.1(1)


The Queen v. Gulf Canada Ltd., 92 DTC 6123, [1992] 1 CTC 183 (FCA)

Scientific research expenditures of the taxpayer were related to its long term objectives and not to the actual physical production of mineral...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) no connection betweeen lease payments and exploration 131
Tax Topics - Statutory Interpretation - Comparison of Provisions presumption that word's meaning is consistent 44