2004 Ruling 2004-0089721R3 - Exploration/new mine- CEE? -- summary under Paragraph (g)

"It is our view that expenses that do not meet the purpose test in paragraph (f) of the definition of Canadian exploration expense will only be eligible to be included in paragraph (g) of that definition if they are incurred for the purpose of bringing the mine into production in reasonable commercial quantities. In other words, the expenses must be incurred after the decision has been made to proceed with bringing a new mine into production in reasonable commercial quantities. Expenses incurred in order to determine the economic feasibility of whether or not to proceed with developing a new mine, or that are related to the processing or sale of the mineral, do not, in our view, satisfy the purpose test in either of paragraph (f) or (g) ... [I]t is our view that those expenses related to the metallurgical tests on the bulk sample to confirm the nil flow sheet and the recovery rate, as well as to the sample that will be sent to potential customers to establish the marketability of the Concentrate are ineligible ..."