Mickleborough v. The Queen, 99 DTC 47, [1998] 4 CTC 2584 (TCC) -- summary under Paragraph (f)

By services, 28 November, 2015

Various expenses incurred in connection with the operation and supply of a pilot mill that was used in a bulk sampling operation qualified as CEE until the date that the mining company concluded (or should have concluded) that the deposit would not show the grade required to make a production decision. Accordingly, expenses renounced by the mining company to the taxpayer did not qualify as CEE.

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