It is a cash credit of 20% of expenses incurred in BC for grassroots mineral exploration. They get a cheque in the mail.

Here is a list of eligible expenses:

 Travel costs, such as food, accommodation and vehicle costs, including gas and

repairs. You must claim the actual cost, not an allowance or estimate, and you

cannot include personal expenses. For example, when a vehicle is used for both

business and personal use, you apportion the expense by the total kilometres

travelled for business over the total kilometres travelled for the year.

 Salary and wage costs for employees whose duties are performing or supervising

mining exploration activities.

 Contractor costs for conducting mining exploration on your behalf.

 Technical report writing costs by a qualified geologist, engineer or other technical

reports that are required to determine the existence, location, extent or quality of a

mineral resource in British Columbia.

 Property rental/leasing costs, including maintenance, taxes and insurance.

 Equipment rental/leasing costs.

 Road building costs to obtain a bulk sample or to perform exploration if the expense

qualifies as a Canadian Exploration Expense under the federal Act.

 Road repair costs.

 Exploration costs at an old mine site that is considered a derelict and abandoned

property (it does not have the characteristics of a mine anymore).