Taxes On Mining—A Short Summary

CIM Bulletin, Vol. 70, No. 783, 1977

R. D. Brown, F.C.A., Senior Tax Partner, Price Waterhouse & Co., Toronto, Ontario

For the first time in years, the spring budgets of federal and provincial governments have not brought down major new proposals affecting the tax burdens of the mining industry in Canada. It seems appropriate to use this unaccustomed period of tranquility to set out an extremely abbreviated summary of the principal features of the federal and provincial income and mining tax rules affecting the mining industry.