TERMIUM Plus®

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MINE PROPERTY [3 records]

Record 1 2026-02-04

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
  • Mineral Prospecting
  • Mining Operations
CONT

Canadian development expenses(CDEs) are the costs incurred for sinking or excavating a mine shaft, main haulage way or similar underground work after a mine comes into production[;] developing a mine before production[;] buying a Canadian mineral property. CDEs can be deducted at a 30% declining balance.

Key term(s)
  • Canadian development expense

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
  • Prospection minière
  • Exploitation minière
CONT

Les frais d'aménagement au Canada (FAC) sont les frais engagés pour le fonçage ou l'excavation d'un puits de mine, d'une voie de transport principale ou d'un ouvrage souterrain similaire après l'entrée en production d'une mine; le développement d'une mine avant sa mise en production; l'achat d'un gisement minier au Canada. Les FAC peuvent être déduits à 30 % de la valeur résiduelle.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Presupuestación del sector público
  • Prospección minera
  • Explotación minera
Key term(s)
  • gasto de desarrollo en Canadá
Save record 1

Record 2 2022-09-20

English

Subject field(s)
  • Mineral Prospecting
CONT

On-mine-site exploration is done to expand a mineral resource that has already been found and developed on the property of an existing mine.

French

Domaine(s)
  • Prospection minière

Spanish

Save record 2

Record 3 - external organization data 1994-11-08

English

Subject field(s)
  • Occupational Health and Safety
  • Compartment - Canadian Nuclear Safety Commission
CONT

Mine.... A map of the site indicating the location of property boundaries and any principal structures and utility or services routes.

French

Domaine(s)
  • Santé et sécurité au travail
  • Tiroir - Commission canadienne de sûreté nucléaire
CONT

Mines. [...] Une carte du site indiquant le périmètre de la propriété, ainsi que les ouvrages principaux, voies de service public ou voies de service.

Spanish

Save record 3

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