Canada: Mining

Canada's approach to Chinese investment in the mining sector may be shifting following the release of the Canada–China Economic and Trade Cooperation Roadmap in January 2026. While recent years have seen significant barriers to Chinese investment in critical minerals, the new roadmap suggests a more nuanced stance that could open opportunities in less strategically sensitive mining segments such as base and precious metals.

Canada’s mining sector is at an important inflection point. Against a backdrop of growing global demand for critical minerals and increased competition for investment capital, the Canadian federal government has recently introduced a series of tax measures designed to encourage investment and strengthen the competitiveness of Canada’s mining industry. For investors, these measures may meaningfully influence the after-tax economics of projects and financing structures across the mining value chain.

Canada's proposed Productivity Mega Deduction introduces significant changes to the tax treatment of Canadian development expenses in mining flow-through share financings. The new rules would allow immediate 100% deductions for qualifying CDE incurred after September 15, 2026, potentially reshaping how mining companies structure their exploration and development financing strategies.

Le régime québécois de sanctions pénales en matière d'environnement a été considérablement renforcé pour certains secteurs industriels, avec des amendes minimales multipliées par dix pour des infractions spécifiques. Les modifications réglementaires entrées en vigueur en août 2026 visent neuf catégories d'activités industrielles à haut risque environnemental, transformant radicalement l'exposition financière des entrep

Mining reporting expectations are evolving. Legal and finance teams are no longer assessed solely on the accuracy of individual disclosures, but on how consistently information is governed, aligned, and traceable across the full reporting set.

Saskatchewan's Ministry of Energy and Resources has proposed comprehensive legislative reforms to The Mineral Resources Act, 1985 and The Oil and Gas Conservation Act, aimed at establishing Crown ownership of subsurface pore space and creating a modern regulatory framework for carbon capture, utilization and storage (CCUS) projects. These changes would align Saskatchewan with other western provinces while introducing a long-term liability management framework and Sequestration Legacy Fund to support the pro

The Supreme Court of Canada is poised to hear a case that will affect the future of mining and natural resource projects in British Columbia and across Canada. For participants in British Columbia's mining industry...

Mining disputes increasingly intersect with Indigenous rights, state regulation, and investor protection, as tribunals examine state conduct through the lens of Indigenous consultation, consent...

The British Columbia Supreme Court's decision in Gitanyow Hereditary Chiefs v. British Columbia examines when licence transfers trigger deep consultation obligations with Indigenous Nations, and how consultation commitments made by the Crown can establish binding legal standards. The ruling explores the commercial risks that fall on resource proponents when Crown-led consultation proves inadequate, even though the constitutional duty rests with government.