EY's Guide to the Taxation of Mining Operations, 4th Edition (PDF eBook)
EY's Guide to the Taxation of Mining Operations, 4th Edition (PDF eBook)
Updated to December 31, 2022, EY’s Guide to the Taxation of Mining Operations is an easy-to-use reference guide designed to assist Canadian mining businesses in interpreting and applying the rules under the federal Income Tax Act, as well as under provincial and territorial legislation.
Key features
Key features
Federal income tax rules: Provides a detailed overview of the federal income tax rules applicable to mining operations, helping businesses interpret and apply these rules effectively.
Provincial and territorial legislation: Includes comprehensive coverage of relevant provincial and territorial mining legislation, ensuring businesses are informed of applicable regulations.
Federal carbon tax: Features a new section on the federal carbon tax imposed under the Greenhouse Gas Pollution Pricing Act, offering insights into its impact on mining operations.
Current administrative practice: Reviews current administrative practice, providing businesses with practical guidance on compliance.
Content
Content
Table of contents:
Chapter 1 – Overview of the Canadian income tax system
Chapter 2 – Forms of carrying on a mining business
Chapter 3 – Federal tax topics for mining companies
Chapter 4 – Flow-through shares
Chapter 5 – Mergers and acquisitions
Chapter 6 – Investment in exploration and mining operations in Canada by non-residents
Chapter 7 – Foreign mining branch and subsidiary operations
Chapter 8 – Transfer pricing
Chapter 9 – British Columbia mining taxes
Chapter 10 – Manitoba mining tax
Chapter 11 – New Brunswick metallic minerals tax
Chapter 12 – Newfoundland and Labrador mining and mineral rights tax
Chapter 13 – Ontario mining taxes
Chapter 14 – Quebec mining tax
Chapter 15 – Saskatchewan Crown royalties and mining taxes
Chapter 16 – Territorial mining royalties
Additional information
Additional information
Language: Publication is in English only.
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