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Canada’s Mining Fiscal Regime 2018 - A Focus on Governing Bodies, Taxes, and Royalties

Canada’s Mining Fiscal Regime 2018 - A Focus on Governing Bodies, Taxes, and Royalties

Summary

Canada is one of the world’s largest mining destinations, producing more than 60 minerals and metals. The country’s mining industry is governed by several departments and agencies of the provincial government. Canadian provinces have separate governing laws regulating the industry.

The Canada Revenue Agency (CRA) manages various social and economic benefit programs, and administers tax laws in the country. CRA released guidelines in 2017 to determine the tax treatment for Certain Exploration Expenses (CEE).The guidelines provide insight into how CRA will determine whether environmental study expenses, community consultation expenses, and feasibility study expenses incurred by mining companies at the exploration stage will qualify as CEE.

The Department of Energy is the country’s primary natural resources governing body. The Ministry of Energy, Mines and Petroleum Resources regulates the British Columbian mining industry. The Department of Natural Resources is responsible for the development, management, conservation, and protection of forest, mineral, parks, and wildlife resources in Nova Scotia.Provinces in Canada have separate acts and regulations set up for the development of the mining industry. Various taxes, including Corporate Income Tax, Sales, and Withholding Tax, are applicable to the companies operating in the country.

Canada’s Mining Fiscal Regime 2018, covers the country's governing bodies, laws, lease and licenses and taxes and royalties related information on various mineral commodities.

Scope

  • The report outlines the governing bodies, laws, lease and licenses and key fiscal terms which includes royalties, corporate tax, withholding tax, depreciation, and sales tax.
Reasons to buy
  • To gain an overview of Canada's mining fiscal regime
  • To indentify Canada's governing bodies, major laws in the industry, lease and licenses
  • To Identify Major taxes and royalty rates applciable in the country.


1 Table of Contents
1.1. List of Tables
1.2. List of Figures
2. Canada’s Mining Fiscal Regime: Executive Summary
3. Canada’s Mining Fiscal Regime: Ease of Doing Business
4. Canada’s Mining Fiscal Regime: Governing Bodies
4.1. Mining Association of Canada
5. Canada’s Mining Fiscal Regime: Laws and Regulations
5.1. Mining Association of Canada
6. Canada’s Mining Fiscal Regime: Leases and Licenses
6.1. Alberta
6.1.1. Coal leasing
6.1.2. Metallic and Industrial Mineral Agreement
6.2. British Columbia
6.2.1. Coal License
6.2.2. Coal Lease
6.3. New Brunswick
6.3.1. Prospecting License
6.4. Nova Scotia
6.4.1. Mineral Exploration License
6.4.2. Mineral Exploration Special License
6.5. Saskatchewan
6.5.1. Permits
6.5.2. Lease
7. Canada’s Mining Fiscal Regime: Taxes and Royalties
7.1. Corporate Income Tax (CIT)
7.2. Sales Tax
7.3. Withholding Tax
7.4. Depreciation
7.5. Royalty Rate
8. Appendix
8.1. Abbreviations
8.2. Methodology
8.2.1. Coverage
8.2.2. Secondary Research
8.3. Contact Us
8.4. Disclaimer
1.1 List of Tables
Table 1: Canada’s Mining Fiscal Regime - Ease of Doing Business in Canada, Global Ranking, June 2016-June 2017
Table 2: Canada’s Mining Fiscal Regime - Governing Bodies and Agencies by Province/Territory, 2018
Table 3: Canada’s Mining Fiscal Regime - Governing Bodies and Agencies by Province/Territory, 2018 (Contd. 1)
Table 4: Canada’s Mining Fiscal Regime - Governing Bodies and Agencies by Province/Territory, 2018 (Contd. 2)
Table 5: Canada’s Mining Fiscal Regime - Key Laws and Regulations by Province/Territory, 2018
Table 6: Canada’s Mining Fiscal Regime - Key Laws and Regulations by Province/Territory, 2018 (Contd. 1)
Table 7: Canada’s Mining Fiscal Regime - Key Laws and Regulations by Province/Territory, 2018 (Contd. 2)
Table 8: Canada’s Mining Fiscal Regime - Corporate Income Tax Rate (%) by Province/Territory, 2018
Table 9: Canada’s Mining Fiscal Regime - Sales Tax by Province/Territory, 2018
Table 10: Canada’s Mining Fiscal Regime - Depreciation Rates (%), 2018
Table 11: Canada’s Mining Fiscal Regime - Mineral Royalty Rates/Mining Tax by Province, 2017
1.2 List of Figures
Figure 1: Canada’s Mining Fiscal Regime - Country Overview, 2017
Figure 2: Canada’s Mining Fiscal Regime - Ease of Doing Business in Canada, Global Ranking, June 2016-June 2017

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