Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra
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|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Payment & Receipt||no implied set-off||171|
|Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii)||loan was merely incidental to mining business||180|