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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