A comparative analysis of income based taxes on mining

CIM Bulletin, Vol. 90, No. 1009, 1997

D. Gladwin, Gladwin Associates, Ottawa, Ontario, B. Konda, R. Lauer, and D. Camilucci, Department of Indian Affairs and Northern Development, Ottawa, Ontario

Income based taxes are significant cost elements to be considered in evaluating investment in new mine development. This paper presents the results of comparative analysis of effective income-based tax rates for mining in the Northwest Territories (NWT), selected Canadian provinces and international jurisdictions. The study was done as background to a review of royalty regulations for the NWT.
Keywords: Mineral economics, Taxes on mining.