Clark Wilson LLP is pleased to welcome Nick Ayling as an Associate in our Corporate Finance & Securities Group. Nick received his Bachelor Honours Specialization in Health Sciences (BHSc) from the University of Western Ontario in 2008 and obtained his Juris Doctor from the University of British Columbia in 2011 with a concentration in business law. Prior to joining us, Nick completed his articles and practised with a Vancouver law firm. He was called to the Bar of British Columbia in May 2012.
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Quebec Introduces Minimum Mining Taxes
On May 6, 2013, the Government of Quebec unveiled its new mining tax regime. Starting in 2013, all mining operations will be required to pay a royalty or a tax on profits, whichever is greater under Quebec’s new mining tax regime.
From now on, all mine operators active in Québec will have to pay a minimum royalty to the Government applied to the value of the ore extracted at the mine shaft head. To take the situation of smaller operations into account and make it easier to start a mining project, the royalty rate will be set at 1% for the first $80 million of ore extracted. For the excess, the rate will be 4% of the value of ore extracted. This royalty does not consider whether the operation is profitable. Also, this royalty tax does not permit deductions for other royalties that may also be payable on the same ore extracted.
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