16 Amalgamations
17 Wind-Ups
18 Acquisition of Control
18 Capital Cost Allowance
18 Calculation of Capital Cost Allowance
20 Capital Cost Allowance for Industrial Mineral Mines
21 Flow-Through Shares
22 The Look-Back Rule
22 Stacking Arrangements
22 Use of a Limited Partnership
23 Dispositions of Flow-Through Shares
23 Advantages and Limitations of Flow-Through Shares
23 Investment Tax Credits
24 Pre-Production Mining Expenditures
24 Flow-Through Mining Expenditures
24 Atlantic Tax Credit
25 Scientific Research and Experimental Development Credit
25 Qualifying Environmental Trusts
26 Provincial Flow-Through Mining Tax Credits
26 British Columbia
26 Saskatchewan
26 Manitoba
26 Ontario
26 Other Provincial Credits and Adjustments
26 British Columbia Mining Exploration Tax Credit
26 Québec Resource Tax Credit
27 Québec Investment Tax Credit
27 Ontario Harmonization Adjustment
27 Ontario Resource Allowance Adjustment
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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
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