The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illustrated by analyzing the effect of inflation and price cycles on the tax burden of a hypothetical mining project located in Quebec. The behavior of specific tax provisions with respect to these factors is emphasized. / The report starts with a general review of mineral resource taxation and fiscal instruments available to governments. This is followed by the documentation of mineral taxation in Quebec, Ontario and British Columbia, three important Canadian mining provinces. The general design and programming of tax analysis software is then described and discussed. The thesis concludes with an analysis of two major economic factors that impact on the tax burden of a mining project, inflation and commodity price cycles.
| Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:QMM.33325 |
| Date | January 2000 |
| Creators | Cuin, Henri Mathieu. |
| Contributors | Bilodeau, Michel (advisor) |
| Publisher | McGill University |
| Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
| Language | English |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
| Format | application/pdf |
| Coverage | Master of Engineering (Department of Mining and Metallurgical Engineering.) |
| Rights | All items in eScholarship@McGill are protected by copyright with all rights reserved unless otherwise indicated. |
| Relation | alephsysno: 001781700, proquestno: MQ70634, Theses scanned by UMI/ProQuest. |
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