New AMT – As Much as a Third Reduction in Flow-Through Share Financings – A Primer
- What We Do
- Mining Finance
Mining Finance
PearTree is a Canadian Securities Dealer and Investment Fund Manager advancing over (CAD) $500 million annually for resource exploration and mine development in a uniquely Canadian structure which results in as much as $2.00 of capital deployed for every $1.00 invested by global institutions and family offices.
PearTree’s platform and investor capital results in the triple benefit of reduced issuer dilution, reduced cost of share ownership, and enhanced governance within a Canadian regulatory environment ensuring that invested capital is deployed on site and for no other purpose.
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Learn More About PearTree Mining Finance
Through our ​​proven Flow-Through Share Donation Platform, we provide enhanced exploration capital for remote and Northern Canadian resource issuers at reduced share dilution.
CONTACT USTake Action: Protect Critical Mineral Exploration & Flow-Through Investments
The resource sector needs your immediate advocacy.
Please consider writing a letter, as outlined here, to ensure the federal government knows the impact the changes to AMT will have on your project, your company, your employees and the communities you work in.
The newly revised Alternative Minimum Tax (AMT) introduced in the 2023 Federal Budget, effective Jan 1, 2024 may significantly reduce the effectiveness of the flow-through regime and the successful Critical Mineral Exploration Tax Credit, putting thousands of high-paying jobs in rural and remote communities at risk. Annually over a billion dollars are raised through the use of flow-through shares, with the vast majority being Charitable Flow-Through. Under the new AMT rules, flow-through subscribers will be limited to purchasing two thirds of what they normally would for the purpose of donation or investment, impacting both the exploration sector and charities by reducing access to exploration capital (and flow-through shares donated) by about a third in all provinces.
How it Works
PearTree Delivers Major Value to Canadian Resource Issuers
- Premium Subscription Price for Issuers
- You can secure the highest share price possible at a market premium, with less share dilution.
- Discounted Acquisition Price for Global Equity Investors
- The tax benefits available to the first subscriber enable a profitable disposition to global investors at discounted prices.
- No Fees
- We work with Canada’s banking and brokerage communities to arrange and close flow-through donation placements with no fees or chargebacks.
Who We Work With
Resource Issuers
With proven expertise in the mining and energy sectors, we operate within a robust global network of issuers and resource investors.
Learn MoreBankers & Investors
Much like a PE Fund, PearTree provides the subscription capital by providing exclusive access to the PearTree Financial Services donor client base.
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Issuers We Work With
Government Relations
For over a decade PearTree has advocated for evidence based tax incentives in support of the resource sector, including promoting the expansion of the uniquely Canadian flow-through share tax regime to enhance critical minerals opportunities, as is now adopted
Testimonials
Hear what others are saying about our platform.
Over the past decade, PearTree has been a steadfast, dependable and trusted source for capital, advice and hands-on assistance. PearTree’s team is unique; possessing a broad combination of convergent skill sets wrapped in an open and collaborative culture which has been helpful to us in making Seabridge a world-class gold, copper and silver Canadian success story.
Rudi Frank, CEO & Chris Reynolds, CFO Seabridge Gold
With over $400M in exploration financings completed, PearTree is a reliable, dependable and trusted partner.
John Burzynski, CEO & Director Osisko Mining
Events & Conferences
Kamloops Exploration Group Conference
Kamloops, BC View DetailsGold Forum Europe
Zurich, Switzerland View DetailsEnergy Transition Metal Summit
Washington, D.C. View DetailsDeutsche Goldmesse
Frankfurt, Germany View DetailsCG Global Metals & Mining Conference
Palm Springs, CA View Details121 Mining Investment
London, England View DetailsFeatured Resources
