28 STRUCTURING MINING INVESTMENTS

 

28 Corporate Reorganizations

 

29 Tax-Deferred Transfers

 

29 Amalgamations

 

29 Wind-Ups of Subsidiaries

 

30 Acquisition of Control

 

31 Partnerships and Joint Ventures

 

33 Income Tax Consequences

 

34 Advantages of Partnerships

 

35 Farm-Ins/Farm-Outs

 

36 Foreign Operations

 

36 Operation Through a Branch

 

36 Operation Through a Foreign Corporation

 

38 Foreign Affiliates

 

38 The Foreign Affiliate Regime

 

38 The Surplus Rules

 

40 The FAPI Rules

 

44 Non-Resident Investors

 

44 Acquiring Assets Versus Acquiring Shares

 

45 Operating in Canada Through a Branch

 

46 Operating in Canada Through a Subsidiary

© 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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 A Guide to Canadian Mining Taxation