Each province/territory has a mining/royalty tax.

The information is given for three of the main mining provinces only.

A flat rate is levied on the annual profits from mining operations in Quebec. The 16% flat rate is for tax years starting after 31 December 2011.

British Columba (“BC”) Mining taxes are imposed mine-by-mine in two stages: a 2% tax on “net current proceeds” (revenue less certain operating costs) and 13% tax on “net revenue” (net current proceeds less modified

Mining Tax/ Royalty by Jurisdiction: Quebec/ BC / Ontario

COPPER,GOLD,IRON ORE, COAL: 16.0% / 2.0% - 13.0% / 5.0% - 10.0%

From: Corporate income taxes, mining royalties and other mining taxes: A summary of rates and rules in selected countries (June 2012) (page 21/54)

http://www.pwc.com/gx/en/industries/energy-utilities-mining/publications/corporate-income-taxes-mining-royalties-and-other-mining_taxes.html