B.C. Mining Flow-Through Share Income Tax Credit

“British Columbia. Finance”

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Maximum Eligible Amount

Tax Credit

Fund Type

The B.C. mining flow-through share (B.C. MFTS) tax credit allows individuals who invest in flow-through shares to claim a non-refundable tax credit of 20% of their B.C. flow-through mining expenditures.

  • B.C. flow-through mining expenditures are specific exploration expenses incurred after July 30, 2001 and renounced by a corporation issuing the flow-through shares.



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