Subsection 35(1) - Prospectors and grubstakers
See Also
Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD)
Knowledge as to where a subsequently-formed partnership should stake claims was obtained by one of the partners while he was an employee of Texas...
Subsection 35(2) - Definitions
Prospector
Cases
The Queen v. Boychuk, 78 DTC 6316, [1978] CTC 451 (FCTD)
It was found that the taxpayer and other members of his syndicate had merely staked claims in whatever grounds they found open, in an area where...
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Leases and Licences | 62 |