TERMIUM Plus®

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MINIMUM MINING TAX [1 record]

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Record 1 2014-03-31

English

Subject field(s)
  • Taxation
  • Mining Operations
CONT

Under the new mining tax regime, corporations pay the greater of the minimum mining tax and the mining tax on profit.

French

Domaine(s)
  • Fiscalité
  • Exploitation minière
CONT

Avec le nouveau régime d’impôt minier, les sociétés paient le montant le plus élevé entre l’impôt minier minimum et l’impôt minier sur le profit.

Spanish

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