Words and Phrases - "royalty interest"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

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