{"id":16215,"date":"2025-08-20T07:59:00","date_gmt":"2025-08-20T14:59:00","guid":{"rendered":"https:\/\/peartreecanada.com\/?post_type=resources&p=16215"},"modified":"2025-11-21T08:02:28","modified_gmt":"2025-11-21T16:02:28","slug":"department-of-finance-canada-pre-budget-consultations-in-advance-of-the-fall-2025-budget","status":"publish","type":"resources","link":"https:\/\/peartreecanada.com\/fr\/resources\/department-of-finance-canada-pre-budget-consultations-in-advance-of-the-fall-2025-budget\/","title":{"rendered":"Department of Finance Canada Pre-Budget Consultations in Advance of the Fall 2025 Budget"},"content":{"rendered":"\n

<\/p>\n\n\n

Seven Recommendations: <\/span>\u00a0<\/span><\/p>\n

    \n
  1. Alternative Minimum Tax (AMT) \u2013 For AMT purposes only, eliminate (1) the 100% of the capital gain add-back; AND (2) the Canadian Exploration Expense deduction add-back resulting in an accretive $350M annually in exploration financing.<\/span>\u00a0<\/span><\/li>\n
  2. CRA Requests for Information it Already Possesses \u2013 Stop the CRA\u2019s practice of requesting redundant information as a condition of issuing tax refunds, resulting in over $200M of lost exploration investment annually, while costing the federal treasury tens of millions of dollars in interest and human resources.<\/span>\u00a0<\/span><\/li>\n
  3. Provide Clarity on the Definition of Canadian Exploration Expense (CEE) \u2013 Publish a statement confirming CRA agrees with the Supreme Court of BC\u2019s interpretation of the FTS regime i.e. that expenditures up to the decision to develop a mine fall within the CEE definition adding an accretive $500M annually in exploration and development financing.<\/span>\u00a0<\/span><\/li>\n
  4. Expand the Canadian Development Expense (CDE) Definition \u2013 Once a decision is made to develop a mine, all expenditures, including capital equipment, should qualify as CDE. Additionally, FTS funded development expenditures should be deductible by the FTS subscriber over two years at 50% annually, replacing the current 37.5% declining balance.<\/span>\u00a0<\/span><\/li>\n
  5. Expand Flow-Through & Critical Mineral Exploration Tax Credit (CMETC) Eligibility \u2013 Make all 34 minerals on Canada\u2019s Critical Minerals List CMETC-eligible by amending ITA section 248(a) to define ‘mineral resource’ as ‘a base or precious metal, or a critical mineral as defined by Natural Resources Canada\u201d.<\/span>\u00a0<\/span><\/li>\n
  6. Mineral Exploration Tax Credit (METC) and CMETC \u2013 Make METC and CMETC permanent.<\/span>\u00a0<\/span><\/li>\n
  7. Set Price Floors to Provide Certainty \u2013 Implement a government-backed price support mechanism, like a contract for difference (CFD), to guarantee minimum revenue for critical mineral producers, mitigating market manipulation risk.<\/span>\u00a0<\/span><\/li>\n<\/ol>","protected":false},"featured_media":0,"template":"","content_type":[41],"topic":[32,46],"class_list":["post-16215","resources","type-resources","status-publish","hentry","content_type-download","topic-government-relations","topic-tax-regulatory"],"acf":[],"yoast_head":"\nPearTree | Department of Finance Canada Pre-Budget Consultations in Advance of the Fall 2025 Budget<\/title>\n<meta name=\"description\" content=\"PearTree Canada's Department of Finance Canada Pre-Budget Consultations in Advance of the Fall 2025 Budget\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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