Canadian Taxation Framework

Forms of Entity

Treatment of Expenditures in Canada

Flow-Through Shares

Investment Outside of Canada

Mergers & Acquisitions

Provincial Mining Taxes

Other Topics



The Prospectors and Developers Association of Canada:
The Canadian Institute of Mining, Metallurgy and Petroleum:
The Mining Association of Canada:
I Think Mining:
Canadian Mining News:

Parliament of Canada:

Canadian Fiscal Authorities
Department of Finance:
Canada Revenue Agency:
Department of Justice:
Natural Resources Canada – Taxation Page:

Canadian Tax Legislation & Treaties
Income Tax Act (Canada):
Income Tax Regulations:
Income Tax Conventions Interpretation Act:
Tax Treaties Status:
Tax Information Exchange Agreements Signed:
Excise Tax Act:

Canadian Tax Courts
Supreme Court of Canada:
Federal Court of Appeal:
Federal Court of Canada:
Tax Court of Canada:

Tax Organizations
IFA Canada:
International Fiscal Association:
Canadian Tax Foundation:
Tax Executives Institute (Canada):
Organization for Economical Cooperation and Development (Taxation):,3699,en_2649_37427_1_1_1_1_37427,00.html
CBA-CICA Joint Committee on Taxation:
Canadian Petroleum Tax Society:

Provincial Tax
British Columbia:

Borden Ladner Gervais LLP: