48 PROVINCIAL MINING TAX

 

48 British Columbia

 

48 Net Current Proceeds Tax

 

49 Net Revenue Tax

 

49 New Mine Allowance

 

49 Investment Allowance

 

49 Alberta

 

49  

Metallic and Industrial Minerals Other than Coal  
and Oil Sands

 

50 Coal

 

50 Oil Sands

 

51 Saskatchewan

 

51 Potash

 

52 Uranium

 

52 Coal

 

52 Diamonds

 

53 Precious and Base Minerals

 

53 Manitoba

 

53 Exploration and Development Expenses

 

54 Depreciation Allowance

 

54 Processing Allowance

 

54 New Mine Tax Holiday

 

54 Ontario

 

54 Ontario Mining Tax

 

55 Exploration and Development Expenditures

 

56 Depreciation Allowance

 

56 Asset Rehabilitation Expenses

 

56 Processing Allowance

 

56  

Tax Exemption for a New Mine or Major Expansion  
of an Existing Mine

 

56 Remote Mine Incentives

 

57 Diamond Mining Tax

© 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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