Words and Phrases - "mineral"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

27 March 2014 External T.I. 2014-0520941E5 F - Industrial mineral mine and related expenditures

Summary Under
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(g)
ordinary meaning of "mineral"

CRA affirmed: its position in IT-492, (archived), para. 3 that "the word mineral has its ordinary meaning of any chemical or compound occurring...

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Words and Phrases
mineral
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) - Paragraph 13(7.5)(b) access road deemed to have been "acquired" 201
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 access road to quarry was Class 17 property notwithstanding that not owned 164
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Start-Up and Close-Down Expenditures expenditures deductible where incurred prior to acquisition decision 154

Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012

Summary Under
Tax Topics - Excise Tax Act - Section 162 - Subsection 162(2)

Overview of section 162

1. Section 162 deems the following supplies of natural resource property rights not to be supplies for GST/HST...

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Words and Phrases
explore exploit mineral royalty interest gross overriding royalty working interest real property