TERMIUM Plus®
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FONDS FIDUCIE REGENERATION MINIERE [1 record]
Record 1 - internal organization data 1996-11-15
Record 1, English
Record 1, Subject field(s)
- Finance
- Mining Operations
Record 1, Main entry term, English
- mine reclamation trust fund
1, record 1, English, mine%20reclamation%20trust%20fund
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In an effort to ensure that mine sites are not abandoned without proper reclamation being carried out, governments have required mining companies to post performance bonds, letters of credit or other financial guarantees. Recently, some jurisdictions in Canada are taking a new approach, requiring that companies contribute to mandated mine reclamation trust funds. The budget proposes to permit an income tax deduction for contributions into qualifying mine reclamation trust funds in the year in which they are made. Under current rules, reclamation expenses can only be deducted when expenses are actually incurred. 2, record 1, English, - mine%20reclamation%20trust%20fund
Record 1, French
Record 1, Domaine(s)
- Finances
- Exploitation minière
Record 1, Main entry term, French
- fonds en fiducie de régénération minière
1, record 1, French, fonds%20en%20fiducie%20de%20r%C3%A9g%C3%A9n%C3%A9ration%20mini%C3%A8re
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fonds en fiducie de restauration minière 2, record 1, French, fonds%20en%20fiducie%20de%20restauration%20mini%C3%A8re
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Pour assurer que les mines ne soient pas abandonnées sans régénération appropriée, les gouvernements obligeaient jusqu'ici les compagnies minières à fournir des cautionnements d'exécution, des lettres de crédit ou d'autres garanties financières. Certains gouvernements provinciaux ont adopté une démarche nouvelle récemment en obligeant les compagnies à contribuer à des fonds en fiducie de régénération minière. Le budget propose que les sommes versées à des fonds en fiducie admissibles de régénération minière donnent droit à une déduction d'impôt sur le revenu l'année où elles sont versées plutôt qu'au moment (selon les règles actuelles) où les dépenses sont effectivement engagées. 1, record 1, French, - fonds%20en%20fiducie%20de%20r%C3%A9g%C3%A9n%C3%A9ration%20mini%C3%A8re
Record 1, Spanish
Record 1, Textual support, Spanish
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