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...
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 |