Canadian Mining Taxation (2007) summarizes the main features of the Canadian income and mining tax systems currently in effect throughout the country.
A variety of distinct business structures have evolved to facilitate mine development. Normally, a tax regime will accord different treatment to each of these structures, affecting the tax effectivenesss of that structure in a given situation. This guide describes the basics of the more common business structures, along with their treatment for tax purposes.
This guide also provides a broad overview of Canada's system for taxation of foreign mining projects and lists some special considerations for non-resident investors in Canada.
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