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Canada’s Mining Fiscal Regime: H1 2016

Canada’s Mining Fiscal Regime: H1 2016

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 industryScope

The report outlines the governing bodies, laws, licenses, rights, and key fiscal terms which includes royalties, annual rents, corporate income tax, provincial income tax, branch profit tax, withholding tax, depreciation, other provincial taxes 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.


  • EXECUTIVE SUMMARY
    • Table The Mining Industry in Canada - Key Taxes and Rates, 2016
  • THE CANADIAN MINING INDUSTRY - GOVERNING BODIES
    • Alberta
    • British Columbia, Ministry of Energy, Mines and Responsible for Core Review
    • Nova Scotia, Department of Natural Resources
    • Ontario, Ministry of Northern Development and Mines
    • Quebec, Ministère des Ressources naturelles et de la Faune
    • Newfoundland and Labrador, Department of Natural Resources
    • New Brunswick, Department of Energy and Mines
    • Saskatchewan, Minerals, Lands and Policy Division
    • Manitoba, Ministry of Mineral Resources
    • Yukon, Ministry of Energy, Mines, and Resources
    • Northwest Territories
    • Northwest Territories (NWT) and Nunavut Chamber of Mines
  • THE CANADIAN MINING INDUSTRY - GOVERNING LAWS
    • Alberta
    • British Columbia
    • Nova Scotia
    • Ontario
      • Mining Act
      • Mining Tax Act
    • Quebec
      • Mining Act
      • Mining Tax Act
    • Newfoundland and Labrador
      • Mineral Act
      • Mineral Holdings Impost Act
      • Mining Act
      • Undeveloped Minerals Areas Act
      • Labrador Inuit Land Claims Agreement Act
      • Revenue Administration Act
    • Saskatchewan
    • Manitoba
      • The Mines and Minerals Act
      • The Mining Tax Act
    • Yukon
      • Yukon Placer Mining Act
      • Quartz Mining Act
    • Northwest Territories
      • Territorial Lands Act
    • Nunavut
  • THE CANADIAN MINING INDUSTRY - MINING LICENSES AND RIGHTS
    • Alberta
      • Coal Lease
      • Coal Lease Road Allowance
    • British Columbia
      • Coal License
      • Coal Lease
    • New Brunswick
      • Prospecting License
      • Mining Lease
    • Nova Scotia
      • Mineral exploration - license
      • Mineral exploration - special license
      • Special mining lease
    • Saskatchewan
      • Permits
      • Lease
      • Licensing process
      • Environmental Assessment (EA) study for mining activities
  • THE CANADIAN MINING INDUSTRY - KEY FISCAL TERMS
    • Royalties
      • Alberta
        • Table The Mining Industry in Canada - Alberta Coal Royalty Rates (%), 2016
      • British Columbia
      • Nova Scotia
      • Ontario
      • Quebec
      • Newfoundland and Labrador
      • New Brunswick
      • Saskatchewan
        • Table The Mining Industry in Canada - Saskatchewan Tiered Royalty (%), 2016
      • Manitoba
      • Yukon
      • NWT and Nunavut
    • Annual rents
      • Alberta
      • British Columbia
        • Table The Mining Industry in Canada - British Columbia Annual License Rent, Coal License (CAD/ha), 2016
      • Nova Scotia
    • Corporate Income Tax
    • Provincial Income Tax
      • Lower Provincial Income Tax Rates
      • Higher Provincial Income Tax Rates
        • Table The Mining Industry in Canada - Provincial Corporate Tax Rates (%), 2016
    • Branch Profit Tax
    • Withholding Tax
    • Goods and Service Tax / Harmonized Sales Tax (HST)
      • Table The Mining Industry in Canada - GST/HST Rates (%), 1997-2016
    • Depreciation
      • Table The Mining Industry in Canada - Depreciation Rates (%), 2016
    • Other Provincial Taxes
      • British Columbia
        • Table The Mining Industry in Canada - British Columbia Mineral Land Tax Rates (CAD), 2016
        • Table The Mining Industry in Canada - British Columbia Coal Carbon Tax (CAD), 2016
  • THE CANADIAN MINING INDUSTRY - FUTURE DEVELOPMENT
  • APPENDIX
    • Abbreviations
    • Secondary Research
    • Primary Research
    • Contact Timetric
    • About Timetric
    • Timetric's Services
    • Disclaimer

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