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 here
- 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.