7 February 2011 External T.I. 2011-0392781E5 - Certification as a mineral resource

By services, 17 December, 2016
Bundle date
Official title
Certification as a mineral resource
Language
English
CRA tags
248(1)
Document number
Citation name
2011-0392781E5
Severed letter type
Technical Interpretation - External
Author
Fiona Harrison
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
393160
Extra import data
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Workflow properties
Workflow state
Published
Workflow changed
Main text

Principal Issues: Whether the particular deposit will qualify as a mineral resource.

Position: Yes.

Reasons: Based on an opinion from Natural Resources Canada who provided a certification that the principal mineral is an industrial mineral contained in a non-bedded desposit.

XXXXXXXXXX
									2011-039278
									Fiona Harrison

February 7, 2011

Dear XXXXXXXXXX :

Re: Certification of mineral resource

This is in reply to your letter of January 13, 2011, wherein you requested certification pursuant to subparagraph (d)(i) of the definition of "mineral resource" under subsection 248(1) of the Income Tax Act (the "Act") with respect to the XXXXXXXXXX .

XXXXXXXXXX (the "Property") is located in XXXXXXXXXX . It covers XXXXXXXXXX grouped in the following claims:

Claim Number: XXXXXXXXXX .

XXXXXXXXXX

Yours truly,

for Director
Reorganizations and Resources Industry Division
Income Tax Rulings Directorate
Legislative