Cases
The Queen v. Gulf Canada Resources Ltd., 96 DTC 6065 (FCA)
Pratte J.A. found (contrary to the interpretation of the minority) that the definition of "minerals" supposed that bituminous sands are included in the meaning of the phrase "petroleum ... or related hydrocarbons".
Administrative Policy
8 June 1994 Memorandum 5-941462 -
Mine tailings are not considered to be a mineral resource.
November 1991 Memorandum (Tax Window, No. 12, p. 21, ¶1564)
Where the Minister of Energy, Mines and Resources has certified that the principal mineral extracted from a particular deposit is an industrial mineral contained in a non-bedded deposit, the deposit will continue to qualify as a "mineral resource" even after being sold to a new owner.