Revision as of 11:19, 10 February 2014 by SDMcKinnon (added reference to taxation page)
This page contains links to resources that will be useful for permitting, regulations etc. at the Provincial and Federal level.
For more details of mining taxation see Taxation
- Depreciation claims are made based on CCA Class 10 for most capital costs (mobile equipment, mill, surface facilities). * CCA Class 10 uses a 30% declining balance depreciation schedule with the half-year rule.
- Development expenditures (shafts, ramps, drifts, and raises) were claimed as Canadian Development Expenses (CDE).
- CDE’s are accounted for in a cumulative Canadian Development Expense (cumulative CDE) account with 30% of the total account balance deducted each year as an expense.