Welcome to Natural Resources Canada's mining taxation and regulations. This comprehensive site provides:

1. Tax and business climate news relevant to the Canadian mining industry, including direct access to federal budget papers, provincial-territorial budget papers, federal and provincial-territorial budget summaries;
   
   

2. General information about Canada's taxation and other policies affecting the mining industry's structure, conduct and performance (please select your specific area of interest on the sidebar menu, in the Invest in Canadian Mining) section:

   
   

   • a description of general and mining-specific federal tax rules (including the flow-through share program);
     
     

   • links to tax laws, environmental laws and mining regulations applicable at the federal and provincial-territorial levels; and
     
     

   • a special section on provincial-territorial legislation and the regulatory environment for mining, broken down by province and territory..
     
     

3. Analyses and discussion of issues relevant to mining investment in Canada pertaining to the business/fiscal climate, market globalization (please select your specific area of interest on the sidebar menu, in The Canadian Tax Regime in the Context of the Global Economy section), mining/resource taxation and the environment; and
   
   

4. Selected notes, charts, publications and documents prepared by the Tax and Exploration Division.

Information and external links contained in these pages are provided on the basis that they contribute to improved knowledge and understanding of the fiscal and regulatory environment in place for the sustainable development of the mining industry in Canada. The inclusion of a link does not mean an endorsement by Natural Resources Canada of page content or of the host organization's policies and opinions.

Please consult the Help section to get general information about how to navigate this site. We invite you to visit us regularly to take advantage of the new features that are continuously being added. Your comments and suggestions for changes or inclusions are welcome.