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Seabridge Gold Inc. v British Columbia, 2025 BCSC 558 -- summary under Paragraph (f)

Full Title
Seabridge Gold Inc. v British Columbia, 2025 BCSC 558
Summary Under
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f)
pre-feasibility expenses to assess whether a deposit could potentially support a mine qualified as exploration expenses

The taxpayer incurred various pre-feasibility expenses in relation to a large and complex gold-bearing deposit in BC including for engineering...

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Words and Phrases
quality
value
deposit
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
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