Taxation of Mining Operations

Taxation of Mining Operations

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Thorough, in-depth treatment, expert analysis of the issues, laws, regulations, cases and rulings that govern federal income taxation of operations involving minerals other than oil and gas. Includes detailed coverage of: a€c Prerequisites to and computation of the depletion deduction a€c Mineral properties and aggregations a€c Exploration and development expenses a€c Depreciation, investment credit and tax preference items a€c The alternative minimum tax a€c Sales, leases and exchanges of mineral property a€c Lease payments unrelated to production a€c Production payments a€c Sharing arrangements a€c Partnerships and corporations a€c Operations on American Indian lands a€c Foreign operations a€c Canadian income taxation First published in 1981.[9] Treatment of Groups of Companies Canada does not allow related companies to file consolidated income tax returns and does not provide relief for group losses. ... [b] Provincial Capital Taxes Ontario, Quebec, Saskatchewan, Manitoba and Nova Scotia levy a tax, generally not in excess of 0.50 ... 13.02 Mining Taxation The Canadian federal tax rules for the taxation of the mining industry are unique.

Title:Taxation of Mining Operations
Author:Peter C. Maxfield, J. Andrew Miller, Robert M. Allen
Publisher:LexisNexis - 2015-05-27


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