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Canada’s Mining Fiscal Regime: H2 2015

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

Summary

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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.

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