6 June 1991 Internal T.I. 9115247 F - Royalty Interests/Canadian Resource Property

By services, 18 January, 2022
Official title
Royalty Interests/Canadian Resource Property
Language
French
CRA tags
66(15) Canadian resource property
Document number
Citation name
9115247
Severed letter type
Technical Interpretation - Internal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632911
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1991-06-06 08:00:00",
"field_tags": []
}
Main text

7-911524

SUBJECT:  Royalty Interests/Canadian Resource Property      

Further to our telephone conversation on June 5, 1991, attached is a copy of correspondence dated April 18, 1990 pertaining to the interpretation of a "royalty computed by reference to the amount or value of production from a mineral resource in Canada" in subparagraph 66(15)(c)(v) of the Income Tax Act.

Please contact the writer if we can be of any assistance.

Yours truly,

Section ChiefResource Industries SectionBilingual Services and Resource Industries DivisionRulings Directorate