Current trends in the tax environment for Canadian mining operations

CIM Bulletin, Vol. 75, No. 840, 1982
ROBERT B. PARSONS, C.A. Partner Price Waterhouse, Toronto
Abstract As the 1981 annual reports of Canadian mining companies one by one see the light of day, it becomes clear that softer metal prices and rising costs are the main problems which beset the industry today. These problems are certainly not lightened by that familiar monster lurking in the shadows—taxation! Recent taxation trends in Canada, and the existing tax regimes for the mining industry, continue to be a major bugaboo.This examination by "Tax Notes" of the impact of current taxation trends on the mining industry is based on a speech delivered recently by Robert D. Brown, senior tax partner of Price Waterhouse, Canada, to the annual meeting of the American Institute of Mining, Metallurgical and Petroleum Engineers in Dallas.
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