Cumulative eligible capital, 

30

Cumulative expenditure account, 

49

Cumulative foreign resource expense, 

14

Cumulative tax credit account, 

49

Customs duties, 

59, 71, 74

Depreciable property, 

13, 14, 18, 19, 23, 30, 31, 34, 35, 56, 75

Dividends, 

4, 34, 36, 38, 39, 40, 42, 45, 46, 77

Eligible capital property, 

30, 31

Excluded property, 

38, 39, 42

Farm-ins/farm-outs, 

35

Filing requirements, 

9

Flow-through mining expenditure, 

24, 26

Flow-through shares,  

6, 10, 11, 21, 22, 23, 24, 27, 33, 35

Foreign accrual property income, 

38

Foreign affiliate, 

30, 37, 38, 39, 40, 41, 44, 45, 47

Foreign affiliate dumping rules, 

41, 45, 47

Foreign exploration and development expense, 

14

Foreign resource expense, 

14, 36

Foreign tax credit, 

8,14, 36, 40, 41, 36

Functional currency tax reporting, 

11

General anti-avoidance rule, 

47

Goods and services tax (GST), 

68

Grassroots CEE, 

12, 24

Grassroots exploration, 

12, 13

Harmonized sales tax (HST), 

68

Industrial mineral mines, 

20

Investment business, 

40

Investment tax credit, 

19, 23, 27

Joint ventures, 

6, 10, 28, 31, 33, 45 

Land transfer tax, 

68, 73

Look-back rule, 

22, 23, 24

Manitoba, 

4, 7, 8, 26, 53, 69-70

depreciation allowance, 

54

exploration and development expenses, 

53

flow-through mining tax credit, 

26

new mine tax holiday,

 54

processing allowance,

 54

Mineral resource, 

6, 12, 20, 24. 26, 27, 61, 70

Net capital losses, 

8, 31

Net profits interest, 

35, 42, 75

Net smelter return, 

35, 42

New Brunswick, 

7, 8, 24, 61-62, 68, 69

coal royalty, 

62

mining tax credits, 

62

net profits tax, 

61

net revenue tax, 

61

taxation of royalty and rental payments, 

62

Newfoundland and Labrador, 

7, 8, 24, 63-64, 68, 69

depreciation allowance, 

64

mineral rights tax, 

64

processing allowance, 

64

tax on amounts taxable, 

64

tax on taxable income, 

63

credit against, 

64

Non-capital losses, 

8, 14, 30, 31

Non-qualifying active business income, 

39

Northwest Territories, 

7, 8, 67, 69

Nova Scotia, 

7, 8, 24, 62-63, 68, 69

depreciation allowance, 

63

gypsum mining income tax, 

63

processing allowance, 

63

reclamation, 

63

Nunavut, 

7, 8, 67, 69

Ontario, 

7, 8, 11, 25, 26, 27, 54-57, 68, 69

asset rehabilitation expenses, 

56

depreciation allowance, 

56

diamond mining tax, 

57

exploration and development expenditures, 

55

flow-through mining tax credit, 

26

harmonization adjustment, 

27

mining tax, 

54-55

processing allowance, 

56

remote mine incentives, 

56

resource allowance adjustment, 

27

tax exemption, new mine or mine expansion, 

56

Part XII.6 tax, 

22, 23

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms 
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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