Abstract: This paper summarizes and analyses mining investment practices in Canada from 4 aspects including Canadian taxes，oversea investment framework，establishing and operating intermediate holding companies，as well as establishing a Canadian local company.Investment in Canada usually involves corporate income tax，capital gain tax and withholding tax etc.To optimize corporate’s tax cost，two kinds of indirect holding frameworks are usually adopted.The applied tax rate in oversea investment under the two frameworks are concretely analyzed here，according to which，together with the management levels and cost as well as future investment planning，comparisons are made between the two frameworks.Intermediate holding companies are usually established in Hong Kong and Luxembourg under the two frameworks.The process and regulations about registration and operation，and the applied tax policy are discussed in this paper.Besides acquiring share equity in Canadian mining companies，new companies are established in Canada to launch mining investment and venture exploration.Important issues regarding the establishment of a Canadian company are also mentioned here.