Words and Phrases - "production"
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
productionLocations 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 |