24 May 1990 Internal T.I. 900759 F - Meaning of Mineral Resource

By services, 18 January, 2022
Official title
Meaning of Mineral Resource
Language
French
CRA tags
248(1) mineral resource
Document number
Citation name
900759
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630441
Extra import data
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"field_release_date_new": "1990-05-24 08:00:00",
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Main text
Director General
Economic and Financial
Policy Analysis Branch File No. 900759
Energy, Mines and Resources, Canada G.R. White
7th Floor (613) 957-8585
460 O'Connor Street
Ottawa, Ontario
K1A 5H3

Attention: Mr. Donald G. SchellDirectorMining Tax Legislation Interpretation Division

May 24, 1990

Dear Sirs:

Re:  24(1) Mineral Resource Subsection 248(1) of the Income Tax Act

We are writing to request your certification that  24(1) as a mineral resource as that term is defined under subparagraph (d)(i) of the definition in subsection 248(1) of the Income Tax Act.

Attached is the report of a consulting geologist on the  24(1).  Please advise us if we can be of any further assistance.

Yours truly,

Director General Ruling DirectorateLegislative and Intergovernmental Affairs Branch