Canadian mineral industry taxation: an overview |
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This book simplifies the taxation of the Canadian Mining Industry and explains relevant tax concepts for a student of mining engineering and others. A good readable explanation of economic tax concepts and real mining tax history in Canada.
Contents
TERMS AND EXPLANATIONS OF ECONOMIC TAX THEORY | 3 |
POLICIES ON CHRONOLOGY OF FEDERAL TAX LAWS | 16 |
CURRENT ONTARIO AND QUEBEC PROVINCIAL TAX SITUATION | 36 |
1 other sections not shown
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 Centre for Resource Commission on Taxation corporate tax rate depreciation allowed development expenses direct tax 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 prospector's exemption provinces provincial mining taxes quasi-rent rate of return regressive tax resource allowance revenue Royal Commission subsidy tax burden tax changes 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
Bibliographic information
| Title | Canadian mineral industry taxation: an overview |
| Author | N. Joseph Paithouski |
| Publisher | Mining Engineering, Queen's University at Kingston, 1979 |
| Original from | the University of Wisconsin - Madison |
| Digitized | Mar 18, 2008 |
| Length | 106 pages |
| Subjects | › Mineral industries Mines and mineral resources Mining industry and finance Technology & Engineering / Mining |
| Export Citation | BiBTeX EndNote RefMan |