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Canada’s Mining Fiscal Regime: H2 2015

  • October 2015
  • -
  • Timetric
  • -
  • 28 pages

Synopsis
Timetric's Canadian fiscal regime report outlines the governing bodies, laws, licenses, rights, obligations and tax-related information for 13 commodities: coal, iron ore, copper, lead, zinc, gold, silver, nickel, chromium, manganese, diamond, uranium and platinum.

Summary
Timetric's fiscal regime report covers Canada which has abundant natural resources and its mining industry is governed by several departments and agencies of the provincial government. Canadian provinces have separate governing laws regulating the industry

Scope
The report outlines the governing bodies, laws, licenses, rights, obligations and key fiscal terms which includes royalties, annual rents, corporate income tax, provincial income tax, branch profit tax, withholding tax, depreciation, other provincial taxes, allowable business loss and goods and service tax / harmonized sales tax (HST)

Reasons To Buy
Gain an overview of Canada’s mining fiscal regime

Key Highlights
- The Ministry of Energy and Mines and Responsible for Core Review regulates mining activities in British Columbia.

- The Ministry of Northern Development and Mines is responsible for the development of mines in northern Ontario.

- The Mineral Resource Act, 1990 is responsible for the promotion and development of minerals and the administration of Crown land in Nova Scotia.

- The Mining Tax Act regulates the tax regime regarding mining activities in Ontario.

Table Of Contents

Canada’s Mining Fiscal Regime: H2 2015
Table of Contents
1 Executive Summary
2 The Canadian Mining Industry - Governing Bodies
2.1 Alberta
2.2 British Columbia, Ministry of Energy, Mines and Responsible for Core Review
2.3 Nova Scotia, Department of Natural Resources
2.4 Ontario, Ministry of Northern Development and Mines
2.5 Quebec, Ministere des Ressources naturelles et de la Faune
2.6 Newfoundland and Labrador, Department of Natural Resources
2.7 New Brunswick, Department of Energy and Mines
2.8 Saskatchewan, Minerals, Lands and Policy Division
2.9 Manitoba, Ministry of Mineral Resources
2.10 Yukon, Ministry of Energy, Mines, and Resources
2.11 Northwest Territories (NWT)
2.12 NWT and Nunavut Chamber of Mines
3 The Canadian Mining Industry - Governing Laws
3.1 Alberta
3.2 British Columbia
3.3 Nova Scotia
3.4 Ontario
3.4.1 Mining Act
3.4.2 Mining Tax Act
3.5 Quebec
3.5.1 Mining Act
3.5.2 Mining Tax Act
3.6 Newfoundland and Labrador
3.6.1 Mineral Act
3.6.2 Mineral Holdings Impost Act
3.6.3 Mining Act
3.6.4 Undeveloped Minerals Areas Act
3.6.5 Labrador Inuit Land Claims Agreement Act
3.6.6 Revenue Administration Act
3.7 Saskatchewan
3.8 Manitoba
3.8.1 The Mines and Minerals Act
3.8.2 The Mining Tax Act
3.9 Yukon
3.9.1 Yukon Placer Mining Act
3.9.2 Quartz Mining Act
3.10 Northwest Territories
3.10.1 Territorial Lands Act
3.11 Nunavut
4 The Canadian Mining Industry - Mining Licenses and Rights
4.1 Alberta
4.1.1 Coal Lease
4.1.2 Coal Lease Road Allowance
4.2 British Columbia
4.2.1 Coal License
4.2.2 Coal Lease
4.3 New Brunswick
4.3.1 Prospecting License
4.3.2 Mining Lease
4.4 Nova Scotia
4.4.1 Mineral exploration - license
4.4.2 Mineral exploration - special license
4.4.3 Special mining lease
4.5 Saskatchewan
4.5.1 Permits
4.5.2 Lease
4.5.3 Licensing proces
4.5.4 Environmental Assessment (EA) study for mining activities
5 The Canadian Mining Industry - Key Fiscal Terms
5.1 Royalties
5.1.1 Alberta
5.1.2 British Columbia
5.1.3 Nova Scotia
5.1.4 Ontario
5.1.5 Quebec
5.1.6 Newfoundland and Labrador
5.1.7 New Brunswick
5.1.8 Saskatchewan
5.1.9 Manitoba
5.1.10 Yukon
5.1.11 NWT and Nunavut
5.2 Annual rents
5.2.1 Alberta
5.2.2 British Columbia
5.2.3 Nova Scotia
5.3 Corporate Income Tax
5.4 Provincial Income Tax
5.4.1 Lower Provincial Income Tax Rates
5.4.2 Higher Provincial Income Tax Rates
5.5 Branch Profit Tax
5.6 Withholding Tax
5.7 Goods and Service Tax / Harmonized Sales Tax (HST)
5.8 Depreciation
5.9 Other Provincial Taxes
5.9.1 British Columbia
5.10 Allowable Business Loss
6 The Canadian Mining Industry - Future Development
7 Appendix
7.1 Abbreviations
7.2 Secondary Research
7.3 Primary Research
7.4 Contact Timetric
7.5 About Timetric
7.6 Timetric's Services
7.7 Disclaimer

List of Tables
Table 1: The Mining Industry in Canada - Fiscal Regime Terms and Other Taxes, 2015
Table 2: The Mining Industry in Canada - Alberta Coal Royalty Rates (%), 2015
Table 3: The Mining Industry in Canada - Saskatchewan Tiered Royalty (%), 2015
Table 4: The Mining Industry in Canada - British Columbia Annual Rent for Coal License (CAD/ha), 2015
Table 5: The Mining Industry in Canada - Provincial Corporate Tax Rates (%), 2015
Table 6: The Mining Industry in Canada - GST/HST Rates(%), 1997-2015
Table 7: The Mining Industry in Canada - Depreciation Rates (%), 2015
Table 8: The Mining Industry in Canada - British Columbia Mineral Land Tax Rates (CAD), 2015
Table 9: The Mining Industry in Canada - British Columbia Coal Carbon Tax (CAD), 2015

List of Figures
Figure 1: The Mining Industry in Canada - Commodity Mines at Different Stages (Number of Mines), 2015

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