Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601 -- summary under Schedule V

The reference to "mine" in Schedule E to the pre-1972 Act was not restricted to mining rights but included ownership of the land in which the mining was conducted. Accordingly, a disposition of land following a prior disposition of the related mining rights gave rise to recapture of depreciation, i.e., an argument that the Schedule should be interpreted as referring only to mineral rights was rejected.