Flow-through Shares mechanism allows the issuer corporation to transfer the resource expenses to the investor.
It also provides tax incentives to investors allowing:
- deductions for resource expenses renounced by eligible corporations; and
- investment tax credits for individuals (excluding trusts) on resource expenses in the mining sector that qualify as flow-through mining expenditures.
To know your eligibility, please click the link indicated below.
For more information, please click the link indicated below.
Deadline DatePlease click the link indicated below for update.
Contact Name: Government of Canada