Section 80.2

Table of Contents

See Also

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

The taxpayer acquired a 100% undivided interest in a property (the "Quarter Claim") adjoining its mine subject to a 50% net profits royalty in...

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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