Subsection 35(1) - Prospectors and grubstakers
See Also
Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD)
Knowledge as to where a subsequently-formed partnership should stake claims was obtained by one of the partners while he was an employee of Texas...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 17 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(6) | 29 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | individual's transactions in 55 stocks in one year represented a business | 133 |
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(1) | 63 | |
| Tax Topics - Income Tax Act - Section 99 - Subsection 99(2) | 33 |
Subsection 35(2) - Definitions
Prospector
Cases
The Queen v. Boychuk, 78 DTC 6316, [1978] CTC 451 (FCTD)
It was found that the taxpayer and other members of his syndicate had merely staked claims in whatever grounds they found open, in an area where...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Leases and Licences | 62 |