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

© 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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