Words and Phrases - "quality"

a
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b
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d
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e
37
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j
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51
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25
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9 February 2022 External T.I. 2020-0873931E5 - CEE - Economic Assessments

Summary Under
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f)
CEE must relate to determining the natural (e.g., physical, chemical or mechanical) characteristics of the mineral resource

Regarding whether the test of incurring an expense “for the purpose of determining the existence, location, extent, or quality of a mineral...

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Words and Phrases
quality