Words and Phrases - "mine"
Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601
The reference to "mine" in Schedule E to the pre-1972 Act was not restricted to mining rights but included ownership of the land in which the...
Words and Phrases
mineLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition | 66 |