The Minerals and Metals Sector (MMS) of Natural Resources Canada (NRCan) helps people understand the tax instruments and policies that are relevant to the minerals and metals industries. The sector also:
- performs tax analyses
- develops policy options
- provides technical knowledge and advice to government, industry and investors nationally and internationally
MMS also works with other federal departments and agencies to ensure that federal policies and strategies that influence the investment climate for minerals and metals are consistent with sustainable minerals development and use in Canada and around the world.
Mineral Exploration Tax Credit
Find out what the purpose of the Mineral Exploration Tax Credit is, how it works, and who is eligible to claim it.
Mining taxation in Canada
Learn how Canada’s mining taxation policies work and how they adapt to cyclical changes in the industry.
Territorial mining royalties
Read about how territorial mining regulations affect mining royalties in Yukon, Nunavut and the Northwest Territories.
Canadian international income tax rules
Learn about the broad principles of tax rules, the taxation of foreign investment in Canada, and the taxation of Canadian investment abroad.
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