Current Trends In Canadian Mining Taxation

Since 1978, new tax measures affecting the mining sector have been relatively favourable, evidencing a moderately enhanced government awareness and sensitivity towards the industry's concerns. Today, although the industry continues to face a complex and sometimes capricious tax system, a wide range of tax provisions offer some excellent opportunities to the industry. This paper examines the basic features of the present tax environment, discusses some of the more important changes of recent years, and comments on the outlook for mining taxation in Canada.