26 October 1989 Internal T.I. 58899 F - "Mineral Resource" - Subsection 248(1)

By services, 18 January, 2022
Official title
"Mineral Resource" - Subsection 248(1)
Language
French
CRA tags
248(1) mineral resource
Document number
Citation name
58899
Severed letter type
Technical Interpretation - Internal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630986
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1989-10-26 08:00:00",
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Main text
Director General  
Tax Policy Analysis Division File No. 5-8899
Energy Mines & Resources Canada G.R. White
Room 706, 580 Booth Street 957-8585
Ottawa, Ontario
K1A 0E4

Attention:  Mr. Donald G. Schell Director Mining Tax Legislation Interpretation Division

October 26, 1989

Dear Sirs:

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

We are writing to request your certification that the 24(1) 24(1) is 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 all the material supplied by the company and a copy of their letter to us.  Please advise if you require any additional information.

Yours truly,

Director GeneralRulings DirectorateLegislative and IntergovernmentalAffairs Branch