Words and Phrases - "value"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

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

Steen v. The Queen, 86 DTC 6498, [1986] 2 CTC 394 (FCTD), aff'd 88 DTC 6171, [1988] 1 CTC 256 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a)

An employee "acquires" shares pursuant to a stock option agreement at the time he exercises his option to purchase shares from his corporate...

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Words and Phrases
value
Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Shares 113