57 Québec
58 Exploration and Development Expenses
59 Depreciation Allowance
59 Processing Allowance
59 Additional Allowance for a Mine Located in Northern Québec
59 Refundable Credit for Losses
59 Value of Precious Stones
59 Proposed Amendments to the Mining Tax Act
61 New Brunswick
61 Net Revenue Tax
61 Net Profit Tax
62 Taxation of Royalty and Rental Payments
62 Mining Tax Credits
62 Coal Royalty
62 Nova Scotia
63 Depreciation Allowance
63 Processing Allowance
63 Reclamation
63 Gypsum Mining Income Tax
63 Prince Edward Island
63 Newfoundland and Labrador
63 Tax on Taxable Income
64 Depreciation Allowance
64 Processing Allowance
64 Credit Against Tax on Taxable Income
64 Tax on Amounts Taxable
64 Mineral Rights Tax
64 Yukon
66 Mining Royalty
67 Gold Royalty
67 Coal Royalty
67 Northwest Territories and Nunavut
© 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