The Minerals and Metals Sector (MMS) is the federal government's primary source of professional knowledge on Canada's taxation of mineral and metal resources. At the federal level, the Sector promotes the dissemination of information about, and a better understanding of, tax instruments and tax policies applicable to the mineral and metal industries. The Sector also performs tax analyzes, develops policy options, and provides technical knowledge and advice to Canadian governments, industry and investors nationally and internationally.

MMS works with other federal departments and agencies to ensure that federal policies and strategies that have an impact on the investment climate for the minerals and metals industry are consistent with sustainable minerals development and use in Canada and around the world.

This section provides:

1. Tax and business climate news relevant to the Canadian mining industry, including direct access to federal budget papers, provincial-territorial budget papers, and federal budget summaries;
2. General information about Canada's taxation and other policies affecting the mining industry's structure, conduct and performance:
   • a description of general and mining-specific federal tax rules (including /the Mineral Exploration Tax Credit and the flow-through share program);
   • links to tax laws, environmental laws and mining regulations applicable at the federal and provincial-territorial levels; and
3. Selected notes, charts, publications and documents prepared by the Tax and Exploration Division.

The external links contained in these pages are provided on the basis that they contribute to improved knowledge and understanding of the fiscal and regulatory environment in place for the mineral and metal industries in Canada. The inclusion of these links does not mean an endorsement by Natural Resources Canada of page content or of the host organization's policies and opinions.