Published : Nov-2017
No. of Pages : 21
1 Table of Contents 1
1.1. List of Tables 3
2. Canada's Mining Fiscal Regime 4
2.1. Key Highlights 4
3. Canada's Mining Fiscal Regime: Governing Bodies 5
3.1. Alberta 5
3.1.1. Department of Energy (DoE) 5
3.1.2. Alberta Energy Regulator (AER) 5
3.1.3. Alberta Geological Survey (AGS) 5
3.2. British Colombia 6
3.2.1. Ministry of Energy, Mines and Petroleum Resources 6
3.2.2. Ministry of Forests, Lands, Natural Resource Operations and Rural Development 6
3.2.3. British Columbia Geological Survey (BCGS) 6
3.3. Nova Scotia 6
3.3.1. Department of Natural Resources (DNR) 6
3.3.2. Department of Energy (DoE) 6
3.4. Ontario 7
3.4.1. Ministry of Northern Development and Mines 7
3.5. Quebec 7
3.5.1. Ministry of Energy and Natural Resources 7
3.6. Newfoundland and Labrador 7
3.6.1. Department of Natural Resources 7
3.7. New Brunswick 7
3.7.1. Department of Energy and Resources Development 7
3.8. Saskatchewan 8
3.8.1. Saskatchewan Geological Survey 8
3.8.2. Ministry of Economy 8
3.9. Manitoba 8
3.9.1. Department of Growth, Enterprise and Trade (GET) 8
3.10. Yukon 8
3.10.1. Ministry of Energy, Mines and Resources 8
3.11. Northwest Territories and Nunavut 9
3.11.1. The Mineral and Petroleum Resources Directorate 9
3.11.2. The Northwest Territories and Nunavut Chamber of Mines 9
4. Canada's Mining Fiscal Regime: Laws and Regulations 10
4.1. Alberta 10
4.2. British Colombia 10
4.3. Nova Scotia 10
4.4. Ontario 11
4.5. Quebec 11
4.6. Newfoundland and Labrador 11
4.7. New Brunswick 11
4.8. Saskatchewan 11
4.9. Manitoba 12
4.10. Yukon 12
4.11. Northwest Territories and Nunavut 12
5. Canada's Mining Fiscal Regime: Licenses and Leases 13
5.1. Alberta 13
5.1.1. Coal Leasing 13
5.1.2. Metallic and Industrial Mineral Agreement 13
5.2. British Columbia 14
5.2.1. Coal License 14
5.2.2. Coal Lease 14
5.3. New Brunswick 14
5.3.1. Prospecting License 14
5.4. Nova Scotia 14
5.4.1. Mineral Exploration License 14
5.4.2. Mineral Exploration Special License 14
5.5. Saskatchewan 15
5.5.1. Permits 15
5.5.2. Lease 15
6. Canada's Mining Fiscal Regime: Taxes and Royalties 16
6.1. Corporate Income Tax (CIT) 16
6.2. Value-Added Tax (VAT) 17
6.3. Withholding Tax 17
6.4. Depreciation 17
6.5. Royalty Rate 18
7. Appendix 19
7.1. Abbreviations 19
7.2. Methodology 19
7.2.1. Coverage 19
7.2.2. Secondary Research 19
7.3. Contact Us 20
7.4. Disclaimer 20
1.1 List of Tables
Table 1: Canada Mining Fiscal Regime - Corporate Income Tax Rate (%) by Province/Territory, 2017 16
Table 2: Canada Mining Fiscal Regime - Goods and Services Tax and Harmonized Sales Tax (%) by Province/Territory, 2017 17
Table 3: Canada Mining Fiscal Regime - Depreciation Rates (%), 2017 17
Table 4: Canada Mining Fiscal Regime - Mineral Royalty Rates/Mining Tax by Province, 2017 18
