INTIEACanada · Critical Mineral Exploration Tax Credit (CMETC)PolicyIn force

Critical Mineral Exploration Tax Credit (CMETC)

The Canadian National Budget 2022 provides up to $3.8 billion in support to implement Canada’s first Critical Minerals Strategy, including a new 30% Critical Mineral Exploration Tax Credit (CMETC) for certain exploration expenditures targeted at nickel, lithium, cobalt,…

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Country / jurisdiction: Canada · Year: 2022 · Status: In force · Level: National · Type: Voluntary

The Canadian National Budget 2022 provides up to $3.8 billion in support to implement Canada’s first Critical Minerals Strategy, including a new 30% Critical Mineral Exploration Tax Credit (CMETC) for certain exploration expenditures targeted at nickel, lithium, cobalt, graphite, copper, rare earths elements, vanadium, tellurium, gallium, scandium, titanium, magnesium, zinc, platinum group metals, or uranium, and renounced to flow-through share investors after April 7, 2022 and on or before April 1, 2027. Under Budget 2023, the CMETC was expanded to include lithium from brines.

Official source: https://www.budget.canada.ca/2022/pdf/budget-2022-en.pdf

Source

https://www.iea.org/policies/17067

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