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Flow-through Shares

Value

Varies

Description

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.

Eligible Applicants

To know your eligibility, please click the link indicated below.

Eligible Expenses

For more information, please click the link  indicated below.

Deadline Date

  Please click the link indicated below for update.

Contact

Contact Name: Government of Canada

Website: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/flow-through-shares-ftss.html

Industry:
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 Location: Alberta , British Colombia , Man , Manitoba , New Brunswick , Newfoundland , Nova Scotia , Nunavut , NWT , Ontario , PEI , Quebec , Saskatchewan , USA , Yukon ,
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