Canada’s mining industry is undergoing significant change, driven by evolving capital markets, shifting public policy priorities, and rising expectations from regulators, Indigenous communities, investors, and other stakeholders. As projects become more complex and face greater scrutiny, tax has become an increasingly important factor in shaping project feasibility, investment decisions, and long-term value creation.
The sector remains central to Canada’s economic future, particularly as demand for critical minerals supports the energy transition. At the same time, major mining markets around the world continue to present growth opportunities. In this environment, mining companies are rethinking financial strategies, making a clear understanding of tax considerations more important than ever.
KPMG Canada’s fifth edition of the mining tax guide provides a practical overview of the Canadian tax regime and its application to mining activities in Canada and abroad. It also highlights recent regulatory and tax developments that may affect mining companies in the year ahead. Designed for ease of use, the guide features a clear format and bottom-page navigation to help readers quickly find the information they need.
