16 June 2017 External T.I. 2016-0674541E5 - Mineral Certification -- summary under Mineral Resource

The Minister of Natural Resources had advised that the principal mineral, nephrite (a type of jade), to be extracted from the in-situ deposits on the subject property was an industrial mineral contained in non-bedded deposits, subject to certain exceptions including placer nephrite deposits. The latter were considered to fail to meet this definition. CRA then stated:

Moreover, it is our view that the placer nephrite deposits on the Property do not qualify as a mineral resource pursuant to the definition of this term in subsection 248(1) of the Act.

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d7 import status
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