As an aid to understanding Canadian mining taxation, this guide summarizes the main features of the Canadian income and mining tax systems currently in effect throughout the country. Quantitative examples give further insight into the application of the systems (see especially the Appendices). This guide also provides a broad overview of Canada’s system for taxation of foreign mining projects, whether held through branches or foreign subsidiaries, and lists some special considerations for non-resident investors in Canada.
| Canadian Mining Taxation – 2009 (1.18 MB) Download the full PDF. |
Previous Editions:
| Canadian Mining Taxation — 2007 (2.40 MB) Download the full PDF. |