16 June 2017 External T.I. 2016-0673551E5 - Certification of Mineral Resource -- summary under Mineral Resource

In explaining the denial of a certification request, CRA stated:.

The Minister of Natural Resources has advised that the principal mineral, nephrite, to be extracted from the Properties is not an industrial mineral contained in non-bedded deposits as it will be used as a construction material.

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Topic
Income Tax Act - s. 248(1) - Mineral Resource
Tagline
d7 import status
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Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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