Bulletin sur le droit minier

Gold mine - super pit in Kalgorlie, Western Australia

7 avril 2020

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( Disponible en anglais seulement )

Impacts of COVID-19 on the Canadian mining industry

Derek Hoffman

Co-authored by: Eliane Leal da Silva, Business Advisor In the face of globally imposed restrictions to encourage social distance, numerous Canadian mining companies are being affected by the COVID-19 outbreak. Mining projects have slowed down, production has been suspended and...

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( Disponible en anglais seulement )

Flow-through share financings for mining exploration companies

Lesley Kim, Nathalie Marchand

Flow-through shares provide tax incentives for investors to invest in the equity of “principal business corporations”. A “principal business corporation” for the purposes of the Income Tax Act (Canada) (the “ITA”) includes a corporation of which the principal business is...

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