Canadian Mineral Industry Taxation: An Overview |
Common terms and phrases
1971 legislation 1971 Tax Reform 25 percent 30 percent ad valorem tax allowable deduction British Columbia Canadian Mineral Industry Capital Cost Allowances capital investment Carter Report Commission on Taxation corporate tax rate development expenses earned depletion allowance economic rent encourage excise tax exploration and development Exploration Expenses federal government government tax policy growth implemented increase indirect tax lump sum tax Manitoba marginal tax rates mineral companies neutral profits tax Northern Ontario November Ontario and Quebec operating profits percent tax person or firm policy goals pollution processing allowance processing facilities profits before depletion progressive tax prospector's exemption provinces provincial mining taxes quasi-rent rate of return regressive tax resource allowance revenue Royal Commission small business subsidy tax burden tax changes tax credit tax deduction Tax Holiday tax incentives tax laws tax reform legislation tax situation tax system taxable three year tax type of tax unit royalty tax valorem royalty tax