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I-3 - Taxation Act

Section 219
Disposition versions

Full text
219. In this division,
(a)  a prospector is an individual who prospects or explores for minerals or develops a property for minerals on behalf of himself, on behalf of himself and others, or as an employee;
(b)  a mining property means
i.  a right, licence or privilege to prospect, explore, drill or mine for minerals in a mineral resource in Canada, or
ii.  immovable property in Canada, other than depreciable property, the principal value of which depends on its mineral resource content.
1972, c. 23, s. 207; 2004, c. 8, s. 39.
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