Mining companies use various strategies to access investors to finance their exploration and development work. Exploiting available tax advantages is an important way in which a mining company may attract potential investors.

In this paper, Lori Mathison will consider the tax incentives that are available to a mining entity (for our purposes, “Miningco”) or the shareholders of Miningco (the “Investors”). Some incentives are directly contemplated in the Income Tax Act (Canada) (the “Act”). Other incentives are realized by properly structuring Miningco.

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