Mine Taxation in Canada

CIM Bulletin1935
IN preparing this paper on Canadian mine taxation, there has been no attempt to detail the requirements of the various taxing bodies; but rather to consider the matter from the standpoint of its underlying principles and give a general idea of the methods adopted . I have added an Appendix setting forth the principal features of the various Acts, which should be used for general reference only, since new rulings alter minor details from time to time. In current legislation, many important points are left to the discretion of the Ministers and their deputies .
Keywords: Canada, general idea, mineral resources, Mineral Tax, Quartz Mining Regulations, Canadian, Development, Developments, Mine, Mines, mining, Profits, Taxation
Full Access to Technical Paper
PDF version for $20.00
Other papers in CIM Bulletin1935