Navigating the Canadian mineral taxation regime

In Canada, it's difficult to understand and keep pace with changes in mining taxation because each province and territory imposes its own mining tax under systems that vary significantly.

In addition, each tax regime accords different treatment to each of the variety of distinct business structures that have evolved to facilitate mine development, including partnerships, joint ventures, flow-through share financing, farm-ins and royalty arrangements.

We help mining companies take advantage of incentives, subsidies and exemptions that may apply as a result of the company's operations and suggest ways to structure acquisitions and expansions in the most tax efficient manner.

We also help mining companies understand Canada's system for taxation of foreign mining projects, whether held through branches or foreign subsidiaries.

Contact an industry professional in your area to discuss your unique business concerns related to taxation issues in the mining industry.