Westar Mining Ltd.v. The Queen, 92 DTC 6358, [1992] 2 CTC 11 (FCA) -- summary under Subsection 402(4)

By services, 28 November, 2015

Before going on to find that business interruption insurance proceeds were "income derived from the operation of a mine" for purposes of ITAR 28(2), Mahoney J.A. stated (p. 6362) that "the authority has established that 'derived from' is a term of wide import".

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