The appellant appealed reassessments denying the deduction of base payments made to the Province of Saskatchewan under the Mineral Taxation Act, 1983 for its 1999 through 2002 taxation years.
The Tax Court of Canada held that the base payments were taxes on income or profit, or alternatively, taxes in relation to the production of minerals, and were therefore not deductible under paragraph 18(1)(a) or 18(1)(m) of the Income Tax Act.
The appeal was dismissed.
