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A Canadian tax incentive for equity investments in mining and energy companies
Author(s) -
Lenjosek Gordon J.
Publication year - 1998
Publication title -
new directions for evaluation
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.374
H-Index - 40
eISSN - 1534-875X
pISSN - 1097-6736
DOI - 10.1002/ev.1111
Subject(s) - incentive , equity (law) , tax incentive , business , finance , public economics , state income tax , income tax , tax credit , tax deduction , accounting , tax reform , economics , microeconomics , gross income , political science , law
Flow‐through shares are an income tax incentive for certain equity investments in mining and energy companies in Canada. This chapter describes this tax incentive and discusses an evaluation of its performance conducted by the Department of Finance Canada.