Exercise caution in foreign lands

CIM Bulletin, Vol. 87, No. 976, 1994

Robert B. Parsons, Partner, Price Waterhouse, Toronto

The Canadian tax treatment of mining operations outside Canada is not as attractive as the treatment of Canadian operations. Further, the Canadian company that invests abroad faces a host of complex rules. This month, Tax Notes examines some of the major Canadian tax considerations confronting the Canadian company that wants to invest abroad.