Section 124.1

Table of Contents

Subsection 124.1(1)

Cases

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...

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Words and Phrases
production
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