TERMIUM Plus®

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TAUX MINIMUM PROFIT [1 record]

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Record 1 2014-03-31

English

Subject field(s)
  • Financial Accounting
  • Mining Operations
CONT

Under the new mining tax regime, corporations pay the greater of the minimum mining tax and the mining tax on profit. The more profitable the operator, the higher the marginal tax rate that applies to mining profit.

French

Domaine(s)
  • Comptabilité générale
  • 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. Plus la rentabilité d’un exploitant est élevée, plus le taux d’impôt marginal applicable sur le profit minier est élevé.

Spanish

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