{"id":765,"date":"2013-07-02T16:30:47","date_gmt":"2013-07-02T16:30:47","guid":{"rendered":"https:\/\/thor.ca\/\/blog\/?p=765"},"modified":"2025-02-12T13:29:31","modified_gmt":"2025-02-12T21:29:31","slug":"rulings-issues-favorable-ruling-on-environmental-reclamation-trust","status":"publish","type":"post","link":"https:\/\/www.thor.ca\/blog\/2013\/07\/rulings-issues-favorable-ruling-on-environmental-reclamation-trust\/","title":{"rendered":"Rulings issues favorable ruling on environmental (reclamation) trust"},"content":{"rendered":"<p>An immediate deduction is available for contributions to an environmental trust that is established for the sole purpose of funding the reclamation of a qualifying site (s. 20(1)(ss) and s. 211.6).  In <a href=\"http:\/\/thor.ca\/blog\/wp-content\/uploads\/2013\/07\/2012-0463471R3.pdf\">2012-0463471R3<\/a> (released last week), the Rulings Directorate usefully confirmed that a \u201cqualifying site\u201d in respect of a mine included the mine facilities as well any land, water, or watercourse used or disturbed by the construction or operation of the mine.  These extended areas were considered part of the qualifying site because they were specifically included in the \u201cdecommissioning and reclamation plan\u201d that had been specifically approved by the Province under the applicable environmental laws.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>An immediate deduction is available for contributions to an environmental trust that is established for the sole purpose of funding the reclamation of a qualifying site (s. 20(1)(ss) and s. 211.6).  In <a href=\"http:\/\/thor.ca\/blog\/wp-content\/uploads\/2013\/07\/2012-0463471R3.pdf\">2012-0463471R3<\/a> (released last week), the Rulings Directorate&hellip;<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-765","post","type-post","status-publish","format-standard","hentry","category-corporate-tax"],"_links":{"self":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/comments?post=765"}],"version-history":[{"count":1,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/765\/revisions"}],"predecessor-version":[{"id":2759,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/765\/revisions\/2759"}],"wp:attachment":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/media?parent=765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/categories?post=765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/tags?post=765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}