Costs of removing ore were deductible in computing the taxpayer's profit. Martland J stated (at p. 252) that since "no single disbursement can be reflected twice in the accounts", those costs could not also be treated as the capital cost of depreciable property.
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no double deduction
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"field_legacy_header": "<strong><em>Denison Mines Ltd. v. M.N.R.</em></strong>, 74 DTC 6525, [1974] CTC 737, [1976] 1 SCR 245 <strong>[no double deduction]</strong>",
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