This report has been prepared by ENTRANS Policy Research Group for the Mining Association of Canada (MAC). Its purpose is to quantify the revenues to federal and provincial governments from the Canadian mineral sector over the period 2002 to 2011. It is an update to earlier ENTRANS studies.
The report focuses on three principal sources of direct payments by mineral sector companies and their employees:
- royalties and mining taxes paid to provincial and federal governments by virtue of their ownership of the resources
- corporate income taxes paid by mineral sector companies to both the federal and provincial governments
- personal income taxes paid by employees of mineral sector companies on their employment earnings.
The report does not cover corporate income tax payments made by companies in industries that either supply services to the mining industry or are dependent upon the mineral sector for material inputs –these are reported in their respective industries. Similarly, it does not include the personal income taxes paid by employees of such companies. Taxes levied by municipalities, such as property taxes, are also not included, although the reason here is more a practical one of data availability. Scattered evidence, however, suggests that such tax payments may be substantial.