Emmanuel Sala, "Flow-Through Share Financing: Recent Developments, Traps and Tips", 2015 CTF Annual Conference paper

Summary Under

Application of purpose test in (f) (pp. 10:14-17)

Revenue Quebec is of the opinion that expenses that are incidental to exploration work qualify...

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Equivalent provincial credits (pp. 10:6-7)

An individual who is resident in another province of Canada can generally obtain a provincial tax...

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Reclassification of preproduction development expenses (pp. 10:8-9)

The reclassification of preproduction development expenses, historically...

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Whether reduction for Quebec resource credit (pp. 10:24-25)

A problem arises when mining projects located in the province of Quebec are financed...

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Assimilation of warrants to flow-through shares (pp. 10:22-23)

Issuers have been able to treat warrants as flowthrough shares without worrying...

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