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CRITICAL MINERAL EXPLORATION TAX CREDIT [1 record]

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Record 1 2026-02-24

English

Subject field(s)
  • Taxation
  • Mineral Prospecting
CONT

The critical mineral exploration tax credit(CMETC), introduced in Budget 2022, is a 30% non-refundable tax credit for specified mineral exploration expenses incurred in Canada and renounced to FTS [flow-through share] investors.

French

Domaine(s)
  • Fiscalité
  • Prospection minière
CONT

Le crédit d'impôt pour l'exploration de minéraux critiques (CIEMC), instauré dans le budget de 2022, est un crédit d'impôt non remboursable de 30 % pour les frais d'exploration minière déterminés engagés au Canada qui font l'objet d'une renonciation au profit des détenteurs d'AA [amortissement accéléré].

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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