68 OTHER TAXES
68 Value-Added and Sales Taxes
68 Federal
69 Provincial
69 Application to the Mining Industry
70 British Columbia Carbon Tax
70 Cap and Trade Legislation
71 Carbon Tax
71 Customs Duties
71 Machinery and Equipment
71 Ores and Concentrates
72 Temporary Importations
73 Capital Tax
73 Land Transfer Taxes
74 OVERVIEW OF THE US MINING TAX ENVIRONMENT
75 Allowable Deductions
75 Depletion
76 Research and Development Tax Credits
76 Domestic Production Activities Deduction
76 Disposition of Property
77 PFIC Regime
78 GLOSSARY
78 Abbreviations
80 Tax Terms
87 Mining Terms
92 APPENDIX
94 INDEX
98 MINING INDUSTRY INSIGHTS
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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
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