Abstract:
Quebec is one of the most important provinces of Canada,which is rich in mineral resources,and the mining has become a pillar industry for economy.This paper outlines the mining overview and mining authorities,and introduces mining titles setting in detail,including different mining rights,corresponding terms and applications.Also,it summarizes main federal and provincial taxes and the rates,which covers mining tax,value-added tax and corporation income tax,etc.and focuses on mineral strategies and tax preferential policies for attracting mining investments.Finally,it analyzes the risks that mining investment possibly faces social risk,policy risk and cost risk in Quebec province,and puts forward some advice for Chinese"going out"mining companies.