Understanding income and mining taxation in Canada

To help you get a better grasp on the complexities of the mining taxation system in Canada, Chartered Professional Accountants of Canada (CPA Canada) is providing you with easy access to this in-depth guide on the topic from PwC.

If you provide accounting services to mining organizations, it’s important for you to have a comprehensive understanding of the main features of the income and mining tax systems currently in effect in Canada. You can improve your knowledge on this topic and help your clients better manage their tax risks with PwC’s detailed guide, Canadian mining taxation 2013. Developed by the organization’s Canadian mining industry team, this document offers in-depth information on the framework and features of the mining tax regime in this country.

What you will learn

This 89-page guide covers features of the federal and provincial/territorial income and mining tax systems such as:

  • tax rates
  • investment tax credits
  • capital cost allowance
  • flow-through shares
  • joint ventures
  • foreign operations
  • functional currency elections