Canadian Mining Taxation: Proceedings of the Fourteenth CRS Policy Discussion Seminar, November 5-7, 1984, Kingston, Ontario

Robert B. Shortly was a chartered accountant in Toronto.

The purpose of this seminar was to present the findings of some of a variety of studies that were under way in government, industry, and universities in Canada on key issues in Canada’s mineral industries. Topics range from “Taxation Policies in the Canadian Mineral Industry” to “Provincial and International Tax Comparisons in the Mineral Industry: Some Preliminary Findings.”

As the papers were presented by government officials, business executives, and academics, a wide variance on similar topics resulted. For example, some participants called for major reform of the tax system, while others were satisfied with some fine tuning. A digest of the discussions concludes the papers and provides a succinct analysis of the differing points of view.

Anyone involved with the mining industry from a tax perspective will find these papers of interest. Otherwise, it has limited appeal.