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ARTICLE · 01 MARCH 2017

CRA Releases New Guidelines On CEE

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On January 24, 2017, the Canada Revenue Agency (CRA) released an update to its "Guidelines for determining the tax treatment of certain exploration expenses" that were previously issued in 2007.

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Brittany Finn
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Christopher Norton
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On January 24, 2017, the Canada Revenue Agency (CRA) released an update to its "Guidelines for determining the tax treatment of certain exploration expenses" that were previously issued in 2007 (the Guidelines). This update is a result of the 2015 amendments to paragraph (f) of the definition of "Canadian exploration expense" (CEE) in subsection 66.1(6) of the Income Tax Act (Canada). The amendments expanded the definition of CEE to include the costs of certain environmental studies and community consultations.

The Guidelines provide insight into how CRA will determine whether environmental study expenses, community consultation expenses and feasibility study expenses that are incurred by mining companies at the exploration stage will qualify as CEE.

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