TERMIUM Plus®

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MINERAL EXPLORATION TAX CREDIT [1 record]

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Record 1 2014-02-28

English

Subject field(s)
  • Taxation
  • Mineral Prospecting
CONT

The mineral exploration tax credit is an additional benefit, available to individuals who invest in flow-through shares, equal to 15 per cent of specified mineral exploration expenses incurred in Canada and renounced to flow-through share investors.

French

Domaine(s)
  • Fiscalité
  • Prospection minière
CONT

Le crédit d'impôt pour l'exploration minière, qui est offert aux particuliers qui investissent dans des actions accréditives, représente un avantage supplémentaire de 15 % des dépenses d'exploration minière déterminées effectuées au Canada et renoncées à des détenteurs d'actions accréditives.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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