Modest improvements in tax rules

CIM Bulletin, Vol. 76, No. 855, 1983

ROBERT B. PARSONS, C.A., Partner Price Waterhouse, Toronto

Although the April 19, 1983 federal budget appears to put greater emphasis on new or expanded government spending programs in an effort to get Canadians working again, the budget proposals contain a light sprinkling of tax changes which could be of some direct benefit to the mining industry. This month, Tax Notes examines some of the more important of these changes.