The Minerals and Metals Sector (MMS) of Natural Resources Canada (NRCan) is the federal government’s main source of minerals- and metals-related taxation knowledge. At the federal level, MMS promotes the dissemination of information about, and a better understanding of, tax instruments and tax policies applicable to the minerals and metals industries. MMS also performs tax analyses, develops policy options, and provides technical knowledge and advice to Canada’s federal and provincial/territorial governments, industry, and investors nationally and internationally.
MMS works with other federal departments and agencies to ensure that federal policies and strategies that have an impact on the investment climate for the minerals and metals industries are consistent with sustainable minerals development and use in Canada and around the world.
This section provides:
- Tax and business climate news relevant to the Canadian mining industry and direct access to federal budget papers, provincial-territorial budget papers, and federal budget summaries;
General information about Canada's taxation and other policies that affect the mining industry's structure, conduct and performance, including:
- a description of general and mining-specific federal tax rules (including the Mineral Exploration Tax Credit and the flow-through share program), and
- links to tax laws, environmental laws, and mining regulations applicable at the federal and provincial-territorial levels; and
- Selected notes, charts, publications, and documents prepared by the Statistics and Economic Analysis Division.
The 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 minerals and metals industries in Canada. The inclusion of these links does not necessarily signify an endorsement by NRCan of page content or the host organization's policies and opinions.