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  1. Income Tax Regulations - C.R.C., c. 945 (SCHEDULE VII)
    Income Tax Regulations

    [...]

    Publicly-Traded Shares or Securities

    Column I Column II

    Aabro Mining & Oils Ltd.

    [...]

    Abeta Mining Corp. Ltd.

    [...]

    		 .05

    Abitibi Asbestos Mining Co. Ltd.

    [...]

    		 1.75

    Adanac Mining & Exploration Ltd.

    [...]

    		 .46

    Adera Mining Limited

    [...]

    		 .33

    Agressive Mining Limited

    [...]

    		 .11

    Alice Arm Mining Ltd.

    [...]

    		 .11

    Allied Mining Corp.

    [...]

    		 3.25

    Altair Mining Corp. Limited

    [...]

    		 .10

    Alwin Mining Co. Ltd.

    [...]

    		 .64

    Andacollo Mining Co. Ltd.

    [...]

    Anglo American Nickel Mining Corp. Ltd.

    [...]

    Annmar Mining Limited

    [...]

    		 .05

    Anthonian Mining Corp. Ltd.

    [...]

    		 .03

    Argosy Mining Corp. Ltd.

    [...]

    		 .45

    Astonish Lake Uranium Mining Corp. Ltd.

    [...]

    Auscan Mining and Oil Corporation Limited

    [...]

    		 .90

    Ava Gold Mining Co. Ltd.

    [...]

    Bantam Mining Ltd.

    [...]

    		 .40

    Base Metals Mining Corp. Ltd.

    [...]

    		 .01

    Bateman Bay Mining Co.

    [...]

    		 .06

    Beacon Mining Co. Ltd.

    [...]

    		 .05

    Beauce Placer Mining Co. Ltd.

    [...]

    		 .01

    Bel-Air Mining Ltd.

    [...]

    		 .92

    Bellechasse Mining Corp Ltd.

    [...]

    		 .04

    Big Long Lac Gold Mining Co. Ltd.

    [...]

    		 .01

    Black Hawk Mining Ltd.

    [...]

    		 .50

    Bordun Mining (Quebec) Limited

    [...]

    		 .30

    Brettland Mining Ltd.

    [...]

    Bright Star Trio Mining Ltd.

    [...]

    		 1.10

    Bruneau Mining Corporation 1970

    [...]

    		 .11

    Brunswick Mining & Smelting Corp. Ltd.

    [...]

    		 3.05

    Bullion Mountain Mining Ltd.

    [...]

    		 .65

    Bullion Mountain Mining Ltd.

    [...]

    Buval Executive Mining Industries Ltd.

    [...]

    		 .40

    Cambridge Mining Corp. Ltd.

    [...]

    		 .02

    Canada Tungsten Mining Corp. Ltd.

    [...]

    		 1.55

    Canadex Mining Corp. Ltd.

    [...]

    		 .13

    Canadore Mining & Development Corp.

    [...]

    		 .10

    Capri Mining Corporation Ltd.

    [...]

    		 .14

    Cariboo Gold Quartz Mining Co. Ltd.

    [...]

    		 .95

    Carnegie New Mining Corp Ltd.

    [...]

    Centura Mining Ltd.

    [...]

    		 .36

    Chance Mining & Exploration Co. Ltd.

    [...]

    Chibex Mining Corp.

    [...]

    		 .38

    Chibougamau Mining & Smelting Co. Inc.

    [...]

    		 .29

    Chipman Mining & Energy Corp. Ltd.

    [...]

    		 .40

    Chromium Mining & Smelting Corporation Limited

    [...]

    		 1.75

    Cleveland Mining & Smelting Co.

    [...]

    		 .05

    Congress Mining Corporation Limited

    [...]

    		 .48

    Consolidated Daering Mining Inc.

    [...]

    		 .09

    Consolidated Pershcourt Mining Ltd.

    [...]

    Consolidated Virginia Mining Corp.

    [...]

    Copperfields Mining Corp. Ltd.

    [...]

    		 1.25

    Copper Giant Mining Corporation Ltd.

    [...]

    		 .10

    Copper Horn Mining Ltd.

    [...]

    		 .04

    Copperville Mining Corp. Ltd.

    [...]

    		 09

    Courvan Mining Co. Ltd.

    [...]

    		 .07

    Credo Mining Limited

    [...]

    		 .05

    Cree Lake Mining

    [...]

    		 .40

    Cresus Mining Limited

    [...]

    		 .07

    Davis-Keays Mining Co. Ltd.

    [...]

    		 .70

    Delkirk Mining Ltd.

    [...]

    		 .07

    Dixie-Carolina Mining Corp. Ltd.

    [...]

    Doral Mining Exploration Ltd.

    [...]

    Duke Mining Company Limited

    [...]

    		 .20

    Duport Mining Co. Ltd.

    [...]

    Dynamic Mining Exploration Ltd.

    [...]

    		 .16

    Echo Bay Mining Ltd.

    [...]

    		 .15

    El Bonanza Mining Corp Ltd.

    [...]

    		 .12

    Fallinger Mining Corporation

    [...]

    		 1.32

    Farwest Mining Ltd.

    [...]

    		 .06

    Federated Mining Corp. Ltd.

    [...]

    		 .45

    Federated Mining Corp Ltd.

    [...]

    Fidelity Mining Investments Ltd.

    [...]

    		 .06

    First Maritime Mining Corp Ltd.

    [...]

    		 .60

    Fosco Mining Ltd.

    [...]

    		 1.18

    Four Seasons Mining & Resources Ltd.

    [...]

    Gaspesie Mining Co. Limited

    [...]

    Golconda Mining Exploration

    [...]

    		 5.50

    Goldrim Mining Company Ltd.

    [...]

    		 .10

    Great West Mining & Smelting Corp. Ltd.

    [...]

    		 .16

    Hibernia Mining Co. Ltd.

    [...]

    		 .11

    Highmont Mining Corporation Ltd.

    [...]

    		 2.10

    Honda Mining Co. Ltd.

    [...]

    		 .29

    Hub Mining Exploration Ltd.

    [...]

    		 .16

    Hudson Bay Mining & Smelting Co. Ltd.

    [...]

    		 21.00

    Independent Mining Corp. Ltd.

    [...]

    		 .01

    Ironco Mining & Smelting Ltd.

    [...]

    Jack Waite Mining Co.

    [...]

    		 .03

    Jacobus Mining Corp. Ltd.

    [...]

    		 .03

    Jamaican Mining Ltd.

    [...]

    James Bay Mining Corp.

    [...]

    		 .22

    Joy Mining Ltd.

    [...]

    		 .95

    Joy Mining Ltd.

    [...]

    		 .05

    Juma Mining & Exploration Ltd.

    [...]

    		 .02

    KB Mining Co. Ltd.

    [...]

    		 .11

    Kelly-Desmond Mining Corp. Ltd.

    [...]

    		 .01

    Keltic Mining Corp. Ltd.

    [...]

    Key-Way Mining Co. Ltd.

    [...]

    		 .07

    Kimberlite Mining Corp. Ltd.

    [...]

    Kismet Mining Corporation Ltd.

    [...]

    		 .37

    K. T. Mining Ltd.

    [...]

    		 .11

    Kukatush Mining Corp. (1960) Ltd.

    [...]

    		 1.75

    Labrador Mining & Exploration Co. Ltd.

    [...]

    		 35.25

    Lacanex Mining Company Limited

    [...]

    		 .90

    Lacanex Mining Company Limited

    [...]

    		 .45

    Langis Silver & Cobalt Mining Co. Ltd.

    [...]

    		 .06

    Laronge Mining Ltd.

    [...]

    		 .81

    Lingside Copper Mining Co. Limited

    [...]

    		 .03

    Lornex Mining Corporation Ltd.

    [...]

    		 6.80

    Lost River Mining Corp. Ltd.

    [...]

    		 3.85

    Lynbar Mining Corp. Ltd.

    [...]

    		 .10

    Lyndhurst Mining Co. Ltd.

    [...]

    		 .02

    Main Oka Mining Corp.

    [...]

    Manix Mining Co. Ltd.

    [...]

    		 .20

    Manoka Mining & Smelting Co. Ltd.

    [...]

    Marchant Mining Co. Ltd.

    [...]

    		 .60

    Maria Mining Corp. Ltd.

    [...]

    Master Metal Corp. Mining Ltd.

    [...]

    		 .55

    McAdam Mining Corp. Ltd.

    [...]

    		 .41

    McVittie Graham Mining Co. Ltd.

    [...]

    		 1.55

    Merged Mining Enterprises Ltd.

    [...]

    		 .15

    Meridian Mining & Exploration Co. Ltd.

    [...]

    		 .58

    Meteor Mining Company Limited

    [...]

    		 .04

    Midrim Mining Co. Ltd.

    [...]

    		 .12

    Mineral Mountain Mining Co. Ltd.

    [...]

    		 .18

    Mymar Mining & Reduction Ltd.

    [...]

    		 .27

    Naganta Mining & Development Co. Ltd.

    [...]

    		 .21

    Nello Mining Ltd.

    [...]

    Nemrod Mining Co. Ltd.

    [...]

    		 .18

    Nesbitt Mining & Exploration Ltd.

    [...]

    		 .25

    New Brunswick Uranium Metals & Mining Ltd.

    [...]

    		 2.90

    New Metalore Mining Co. Ltd.

    [...]

    		 .45

    New Miller Pipe Lines & Mining Exploration Ltd.

    [...]

    		 .07

    Nisson Mining & Development Limited

    [...]

    		 1.80

    Northern Gem Mining Corp. Ltd.

    [...]

    		 .02

    Nouvelle Mining Exploration Ltd.

    [...]

    		 .10

    Ontex Mining Ltd.

    [...]

    		 .38

    Ourgold Mining Co. Ltd.

    [...]

    Panacea Mining & Exploration Ltd.

    [...]

    Paramount Mining Ltd.

    [...]

    		 .20

    Peace River Mining & Smelting Ltd.

    [...]

    Pennbec Mining Corp.

    [...]

    Pine Lake Mining Co. Ltd.

    [...]

    		 .13

    Pitt Gold Mining Co. Ltd.

    [...]

    		 .04

    Pyramid Mining Co. Ltd.

    [...]

    		 .31

    Quebec Uranium Mining Corp.

    [...]

    		 .18

    Quilchena Mining & Development Co. Ltd.

    [...]

    Rancheria Mining Co. Ltd.

    [...]

    		 .08

    Rayfield Mining Co.

    [...]

    Realm Mining Corporation Limited

    [...]

    Rimrock Mining Corporation Ltd.

    [...]

    		 .50

    Rockland Mining Ltd.

    [...]

    		 .23

    Rose Gold Mining Co. Ltd.

    [...]

    		 .11

    Ryanor Mining Co. Ltd.

    [...]

    		 .14

    Santa Helena Mining Ltd.

    [...]

    		 .20

    Santiago Mining & Exploration Ltd.

    [...]

    Scandia Mining & Exploration Ltd.

    [...]

    		 .11

    Secondo Mining Ltd.

    [...]

    		 .10

    Seldore Mining Company Limited

    [...]

    		 .40

    Shelter Bay Mining Corp.

    [...]

    		 .21

    Shewan Copper Mining Corp. Ltd.

    [...]

    Sileurian Chieftain Mining Co. Ltd.

    [...]

    		 .09

    Silvermaque Mining Ltd.

    [...]

    		 .18

    Silver Ridge Mining Co. Ltd.

    [...]

    		 .05

    South Seas Mining Ltd.

    [...]

    		 .22

    Stairs Exploration & Mining Co. Ltd.

    [...]

    		 .02

    Stellako Mining Company Ltd.

    [...]

    		 .11

    Sullivan Mining Group Ltd.

    [...]

    		 2.70

    Taylor Windfall Gold Mining Co. Ltd.

    [...]

    		 .02

    Teknol Mining Co. Ltd.

    [...]

    		 .34

    Terra Mining & Exploration Ltd.

    [...]

    		 2.40

    Terrex Mining Co. Ltd.

    [...]

    		 .15

    Timrod Mining Co. Ltd.

    [...]

    		 .21

    Tontine Mining Limited

    [...]

    		 .60

    Tormex Mining Developers Ltd.

    [...]

    		 1.68

    Trans-American Mining Corp. Ltd.

    [...]

    Tribag Mining Co. Ltd.

    [...]

    		 .60

    Union Mining Corporation

    [...]

    		 .21

    Univex Mining Corporation Ltd.

    [...]

    		 .41

    Vastlode Mining Company Ltd.

    [...]

    		 .05

    Ventures Mining Limited

    [...]

    		 .07

    Victor Mining Corp. Ltd.

    [...]

    		 .08

    Welland Consolidated Mining Ltd.

    [...]

    West Hill Enterprises & Mining Ltd.

    [...]

    		 .10

    Wilco Mining Co. Ltd.

    [...]

    		 .15

    Williams Creek Gold Quartze Mining Co. Ltd.

    [...]

    		 .46

    Win West Oil & Mining Ltd.

    [...]

    		 .25

    Wisconsin Mining Company Ltd.

    [...]

    		 .10

    Yankee Canuck Oil and Mining Corp. Ltd.

    [...]

    		 .04

    Zenith Mining Corporation Ltd.

    [...]

    		 .27

    Zulapa Mining Corporation Ltd.

    [...]

    		 .12

    [...]


  2. Income Tax Regulations - C.R.C., c. 945 (Section 3900)
    Income Tax Regulations

    • 3900 (1) The following definitions apply in this section.

      income

      income  of a taxpayer for a taxation year from mining operations in a province means the income, for the taxation year, that is derived from mining operations in the province as computed under the laws of the province that impose an eligible tax described in subsection (3). (revenu)

      mining operations

      mining operations  means

      [...]

      non-Crown royalty

      non-Crown royalty  means a royalty contingent on production of a mine or computed by reference to the amount or value of production from mining operations in a province but does not include a royalty that is payable to the Crown in right of Canada or a province. (redevance non gouvernementale)

    • (2) For the purpose of paragraph 20(1)(v) of the Act, the amount allowed for a taxation year in respect of taxes on income from mining operations of a taxpayer is the total of all amounts each of which is

      • (a) an eligible tax that is paid or payable by the taxpayer

        • (i) on the income of the taxpayer for the taxation year from mining operations, or

      • (b) an eligible tax that is paid by the taxpayer in the taxation year on either the income of the taxpayer for a previous taxation year from mining operations or a non-Crown royalty included in computing the income of the taxpayer for a previous taxation year, if

        [...]

    • (3) An eligible tax referred to in subsection (2) is

      • (a) a tax, on the income of a taxpayer for a taxation year from mining operations in a province, that is

        • [...]

        • (ii) imposed only on persons engaged in mining operations in the province, and

      • (b) a tax, on an amount received or receivable by a person as a non-Crown royalty, that is

        • [...]

        • (ii) imposed specifically on persons who hold a non-crown royalty on mining operations in the province, and

    [...]


  3. Income Tax Regulations - C.R.C., c. 945 (Section 1104)
    Income Tax Regulations

    • [...]

    • (3) Except as otherwise provided in subsection (6), in this Part and in Schedules II and V,

      mining

      mining includes the harvesting of peat. (exploitation minière)

    Mining

    [...]


  4. Income Tax Regulations - C.R.C., c. 945 (Section 1203)
    Income Tax Regulations

    • 1203 (1) In computing a taxpayer’s income for a taxation year there may be deducted such amount as he may claim not exceeding the lesser of

      • [...]

      • (b) his mining exploration depletion base as of the end of the year (before making any deduction under this subsection for the year).

    • (2) For the purposes of this section, mining exploration depletion base of a taxpayer as of a particular time means the amount by which the aggregate of

      • [...]

      • (b) where the taxpayer is a successor corporation, any amount required by paragraph (3)(a) to be added before the particular time in computing the taxpayer’s mining exploration depletion base

      [...]

      • [...]

      • (d) where the taxpayer is a predecessor, all amounts required by paragraph (3)(b) to be deducted before the particular time in computing the taxpayer’s mining exploration depletion base.

    • (3) Subject to subsections 1202(5) and (6), where a corporation (in this section referred to as the “successor corporation”) has at any time (in this subsection referred to as the “time of acquisition”) after April 19, 1983 and in a taxation year (in this subsection referred to as the “transaction year”) acquired a property from another person (in this subsection referred to as the “predecessor”), the following rules apply:

      • (a) for the purpose of computing the mining exploration depletion base of the successor corporation as of any time after the time of acquisition, there shall be added an amount equal to the amount required by paragraph (b) to be deducted in computing the mining exploration depletion base of the predecessor; and

      • (b) for the purpose of computing the mining exploration depletion base of the predecessor as of any time after the transaction year of the predecessor, there shall be deducted the amount, if any, by which

        • (i) the mining exploration depletion base of the predecessor immediately after the time of acquisition (assuming for this purpose that, in the case of an acquisition as a result of an amalgamation described in section 87 of the Act, the predecessor existed after the time of acquisition and no property was acquired or disposed of in the course of the amalgamation)

        [...]

    [...]


  5. Income Tax Regulations - C.R.C., c. 945
    Income Tax Regulations

    PART XXXIXMining Taxes


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