The Queen v. Gulf Canada Ltd., 92 DTC 6123,  1 CTC 183 (FCA)
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Words and Phrasesproduction
|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|