Canadian Mineral Industry Taxation: An Overview |
Common terms and phrases
added amount approaches balance base benefit budget calculated Canada Canadian Mineral Industry capital investment Carter Report changes considered corporate cost decisions definition depreciation development expenses direct earned depletion allowance economic rent effect eliminated encourage ENGINEERING established example exemptions exists expenditures exploration and development federal government federal tax Finance firm follows goals growth hand higher implemented important incentive income increase indirect tax interest introduced levels limit major Manitoba marginal method mineral industry November occurs Ontario and Quebec operating particular percent period person pollution processing allowance production profits profits tax progressive Proposals provinces provincial mining taxes provincial taxes provision rate of return reason recent recommended reduced regressive tax resource result royalty tax specific subsidy Summary tax base tax burden tax credit tax deduction tax policy tax rate tax system taxable Taxation term third type of tax unit royalty tax usually valorem