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. A full inventory of the fiscal incentives for mineral exploration, organized by jurisdiction, has been compiled by the PDAC with the assistance of Robert Clark.  This inventory is available from the links on the right-hand side of this page.    

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. 


Renewing Super Flow-Through Shares

As a made-in-Canada financing tool, flow-through shares (FTS) 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.