Traduction de «impôt sur l'exploitation minière » (Français → Anglais) :

5. Emphasises the need for regional and international approaches to curbing the illegal exploitation of natural resources; encourages developing countries to take steps to formalise the artisanal and small-scale mining sector in order to improve livelihoods, secure living wages and integrate the ASM sector into the rural and national economy, while providing accessible financial and technical support to this end and assuring a legal regime that gives ASM rights-holders sufficient land and security of tenure; calls on the EU to help ...[+++]developing countries raise capacity locally to run tracking and certification schemes before enforcing bans on transporting non-compliant minerals;

55. Notes the importance of Africa-EU relations and the Addis Ababa agreement of June 2010; insists that this partnership be based on mutual interests, points out that in fostering sustainable mining practices it is important to exchange best practices on good governance, increased resource efficiency, reuse and recycling, management of tailings and waste-rock, rehabilitation of mine legacy, health and safety, protection of workers and the eradication of child labour; points out that the African Union stated in the African Mining Vision that African countries have not been able to benefit thus far from their competitive advantage in na ...[+++]tural resources, and that measures therefore need to be considered to ensure that natural resource wealth benefits the population of resource-rich countries;

The jobs and economic growth act would accomplish that objective by bringing forward a range of economic measures to contribute to Canada's advantage now and for the future, for example, by: eliminating tariffs on manufacturing inputs and machinery and equipment; eliminating the need for tax reporting under section 116 of the Income Tax Act for many investments; narrowing the definition of taxable Canadian property; implementing important changes to strengthen federally regulated private pension plans; implementing the one time transfer protection payment to provincial governments announced in December 2009; regulating national payment card networks and their operators, if necessary; enabling credit unions to incorporate federally and ...[+++] operate as banks; making it easier for companies to offer telecommunication services to Canadians; stimulating the mining industry by extending the mineral exploration tax credit; creating greater tax fairness between single and two parent families with respect to claiming universal child care benefit amounts; implementing an enhanced stamping regime for tobacco products to deter contraband.

The mineral exploration tax credit will be reinstated.

Another important feature of the tax system as it applies to mines is the ability of exploration companies to make expenses eligible that investors could not otherwise deduct in the form of flow-through shares (1850) [English] The government has also taken action to improve the taxation of the resource sector, including measures reducing the corporate tax rate on resource income, phasing in a new 10% tax credit for exploration and production expenses related to diamonds and other qualifying minerals, and phasing out the federal capital tax, an important measure for capital intensive industries such ...[+++] as mining.

I want to use this as an opportunity to point out one other aspect, to simply note the various revenue sources that are identified: personal income taxes, corporate income taxes, taxes on capital corporations, general and miscellaneous sales taxes, harmonized sales taxes, amusement taxes, tobacco taxes, motor fuel taxes, non-commercial motor vehicle licence revenues, commercial motor vehicle licence revenues, alcoholic beverage revenues, hospital and medical care insurance premiums, forestry revenues, conventional new oil revenues, conventional old oil revenues, heavy oil revenues, mined oil revenues, light and medium third oil revenues, ...[+++] heavy third oil revenues, revenues from domestically sold natural gas, revenues from exported natural gas, sales of crown leases, sales of reservations on oil and natural gas lands, oil and natural gas revenues other than those just described, mining revenues, water power rentals, insurance premium taxes, payroll taxes, provincial local government property taxes, race track taxes, revenues from lottery ticket taxes, revenues from games of chance taxes, miscellaneous provincial taxes, provincial revenues from sales of goods and services, local government revenues from sales of goods and services, miscellaneous local government taxes and revenues.