Fiscal Incentives

Canada is one of the only countries in the world that has put in place a diverse array of fiscal incentives to support the flow of capital to different exploration agents. These incentives help to sustain the exploration ecosystem in Canada, from prospectors and juniors to the service and supply companies that are a key source of industry innovation.

PDAC advocates for governments across Canada to sustain, or enhance, this array of fiscal incentives.

PROTECT THE METC BEFORE EXPIRY

Click here Let us know about your experience with this incentive, and support our advocacy efforts.

Critical Mineral Exploration Tax Credit (CMETC)

Learn more about this new, 30% rate incentive for exploration in Canada.

Flow-Through Shares Explained

As made-in-Canada financing tools, flow-through shares (FTS) and the Mineral Exploration Tax Credit (METC) have propelled Canada to be a global leader in mineral exploration and mining.

Updating Canadian Exploration Expenses

PDAC advocates for enhancements to the classification of Canadian Exploration Expenses (CEE).

Enhancing Provincial & Territorial Incentives

PDAC works with regional industry associations to advocate for governments to sustain and enhance their incentives.

International Financial Reporting Standards (IFRS)

Help to incorporate the IFRS principles as they relate to the accounting practices of Canadian companies.