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Government: Mining & Exploration Tax Incentives


Tax Incentives: Gov't Home | Recent | Manufacturing | R & D | Film & Video | Education | Mining | Federal

To ensure that Manitoba’s mining sector remains attractive to developers, direct mining taxation has been effectively lowered through a number of initiatives, including a progressive Mining Tax rate, the Tax Holiday for New Mines, Off-site Exploration Allowance and the Processing Allowance.  The Mining Tax applies to all operators engaged in mining and/or processing minerals in Manitoba, but excluding oil and gas, and, rock, gravel, peat, clay and gypsum. The tax is applied at graduated rates on mining "profit", as opposed to a royalty basis that would apply a rate to the quantity of minerals extracted from the ground. In addition, there is a 0.5% special tax on mining "profit" and in most cases, based on certain income tax calculations, it is fully refundable.

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