Taxation of Canadian Mining is a comprehensive analysis of the taxation and financing of Canadian mining income throughout the various stages of the mining operation. It covers both federal and provincial research and development initiatives as they affect the mining industry. All mining tax issues are examined both from a legal and accounting perspective.

The content includes discussion in plain language of the following topical areas:

• Mineral property interests
• Taxpayer classification
• Exploration and development
• Capital cost allowance
• Provincial levies and resource allowance
• Reclamation funding
• Tax rate and tax credits
• Sale of mining properties
• Successor rules
• Corporate reorganizations
• Partnerships
• Flow-through shares
• Provincial income taxes
• Provincial mining taxes
• Industrial minerals
• Foreign exploration and mining

The work also includes a topical index, a glossary of mining terms, and a table of cases.

Supplements invoiced separately.