Canada:
Metal Streams In Foreign Affiliates
09 November 2015
Davies Ward Phillips & Vineberg
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This article considers the principal features of the typical
metal stream transaction that are relevant from a tax perspective.
The focus is on the common situation of a Canadian parent company
owning a non-Canadian mining property through a foreign affiliate,
and selling a metal stream based on the future production from that
foreign affiliate's mining property.
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The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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