Words and Phrases - "mineral"

a
88
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d
52
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38
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g
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14
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74
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2
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2
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32
m
56
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25
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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

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