Subsection 1206(1)
Canadian exploration and development overhead expense
Administrative Policy
8 December 2015 External T.I. 2015-0616321E5 F - CEE - Severance pay
Would a severance payment made by the taxpayer to an employee who performed services on exploration projects (but whose duties were not all or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | severance payment not includible in CEE | 157 |
Production Royalty
Administrative Policy
91 CPTJ - Q.26
RC will consider a net profits interest to be a production royalty where the recipient has a Crown royalty and it is reasonable to consider that...
Resource Activity
Administrative Policy
17 July 1997 Internal T.I. 7-970054
The disposal of machinery held in an inactive mining business would be considered as "activities that the taxpayer undertakes as a consequence of"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 35 |