Cases
The Queen v. Gulf Canada Resources Ltd., 96 DTC 6065, [1996] 2 CTC 55 (FCA)
Pratte J.A. found (contrary to the interpretation of the minority) that the definition of "minerals" supposed that bituminous sands are included...
Administrative Policy
16 June 2017 External T.I. 2016-0673551E5 - Certification of Mineral Resource
In explaining the denial of a certification request, CRA stated:.
The Minister of Natural Resources has advised that the principal mineral,...
16 June 2017 External T.I. 2016-0674541E5 - Mineral Certification
The Minister of Natural Resources had advised that the principal mineral, nephrite (a type of jade), to be extracted from the in-situ deposits on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f) | exploring a placer jade deposit did not qualify as CEE | 112 |
11 September 2007 External T.I. 2007-0227421E5 F - Investment tax Credit - Production of Slate
In finding that the harvesting of slate from a quarry likely constituted “producing industrial minerals” for purposes of s. (c)(vii) of...
8 June 1994 External T.I. 9414625 - MINING TAILINGS
Mine tailings are not considered to be a mineral resource.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(v.1) | 23 |
November 1991 Memorandum (Tax Window, No. 12, p. 21, ¶1564)
Where the Minister of Energy, Mines and Resources has certified that the principal mineral extracted from a particular deposit is an industrial...