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تم التحقق في 2026-09-29 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.
منشأ تعدين صناعيمركز تكرير

Industrial lode-gold origin (223 t in 2021; Ontario and Quebec ~70%) and refining hub with three LBMA Good Delivery refiners (Royal Canadian Mint, Glencore's CCR in Montreal East, Asahi in Brampton). Tenure is provincial: Ontario prospector's licence and MLAS cell claims, then a 21-year lease and a filed closure plan (O. Reg. 35/24); Ontario Mining Act s.91 makes every disposition subject to the condition that ore be treated and refined in Canada. Quebec exclusive exploration rights, then a 20-year lease. Provincial mining taxes (Ontario 10%/5% remote on profit above $500,000; Quebec greater of 16-28% profit tax and 1%/4% minimum tax; BC 2% + 13%); NWT/Nunavut royalty lesser of 13% of output or a 5-14% table. No export permit, state buyer, export duty or FX repatriation; exports reported (REGR) at CAD 2,000+ except to the US (REGR s.7). Gold 7108 duty-free; 99.5%+ bars are GST 'precious metal' (refiner's first supply zero-rated, resale exempt); precious metal and doré imported for refining non-taxable (SOR/91-31 s.3). Dealers in precious metals are PCMLTFA reporting entities at $10,000; S.C. 2026 c.4 raised AMP maxima to $4m/$20m per violation; enrolment enacted but not in force; the $10,000 cash ban is only in Bill C-2 (not passed). Russian gold import (s.3.11), export (s.3.08) and scrap (s.3.16) bans.

مدى يقين هذه الصفحة

  • نص القانون 89
  • إرشاد رسمي 13
  • معيار 3
  • ممارسة السوق 7
  • غير مؤكَّد 3
  • لا مستوى ثقة مسجَّل 13
  • ملاحظة الباحث 28
  • محجوب 1
  • غير مسجَّل 63
  • نص 53
  • غير مذكور 11

الجهات التنظيمية

  • British Columbia Ministry of Finance, Revenue Division

    BC mineral tax

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Canada Border Services Agency (CBSA)

    Import release and accounting (CARM/CAD), tariff, export reporting (CERS), cross-border currency reporting

    الموقع
    https://www.cbsa-asfc.gc.ca
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Canada Revenue Agency (CRA)

    GST/HST, including precious-metal financial-instrument rules

    لا مستوى ثقة مسجَّلغير مسجَّلمحجوب

  • Financial Transactions and Reports Analysis Centre of Canada (FINTRAC)

    PCMLTFA supervision of reporting entities incl. dealers in precious metals and stones; AMPs

    الموقع
    https://fintrac-canafe.canada.ca
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Global Affairs Canada (sanctions policy); enforcement by CBSA and RCMP

    Special Economic Measures Act regulations (Russian gold import ban s.3.11, export ban s.3.08, scrap import ban s.3.16); Export and Import Permits Act and Export Control List

    لا مستوى ثقة مسجَّلغير مسجَّل

  • LBMA (London Bullion Market Association)

    Good Delivery List and Responsible Gold Guidance (private standard, not Canadian law)

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Natural Resources Canada - Extractive Sector Transparency Office

    ESTMA payments-to-government reporting

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Ontario Ministry of Finance

    Ontario mining tax (Mining Tax Act)

    الموقع
    https://www.ontario.ca/page/mining-tax
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Ontario Ministry of Mines (Mining Lands Administration System)

    Prospector's licences, MLAS cell claims, leases, closure plans and rehabilitation, mine annual reports and the s.91 refine-in-Canada condition under the Ontario Mining Act

    الموقع
    https://www.ontario.ca/page/mining-lands-administration-system
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Public Safety Canada

    Annual forced-labour and child-labour supply-chain reports

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Quebec Minister responsible for mines (Ministere des Ressources naturelles et des Forets)

    Exclusive exploration rights (formerly 'claims'), mining leases and work reports under the Quebec Mining Act

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Quebec government (Mining Tax Act administration)

    Quebec mining tax on annual profit / minimum mining tax

    لا مستوى ثقة مسجَّلغير مسجَّل

  • Territorial mining royalty administrators (Government of the Northwest Territories; Crown-Indigenous Relations and Northern Affairs for Nunavut; Government of Yukon)

    Mining royalties on territorial mines (NWT R-015-2014; Nunavut SOR/2014-69; Yukon Quartz Mining Act)

    لا مستوى ثقة مسجَّلغير مسجَّل

القوانين

  • British Columbia Mineral Tax Act

    BC mineral tax: 2% of net current proceeds plus 13% of net revenue (s.2(1)); placer gold 0.5% of transaction value (s.2.2)

    المرجع
    R.S.B.C. 1996, c. 291
    النوع
    قانون
    نص القانونغير مسجَّل

  • Cross-border Currency and Monetary Instruments Reporting Regulations

    $10,000 reporting of currency and monetary instruments; definitions do not include bullion

    المرجع
    SOR/2002-412
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Export Control List (Export and Import Permits Act)

    Gold not listed, so no export permit

    المرجع
    SOR/89-202
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Non-Taxable Imported Goods (GST/HST) Regulations

    s.3(a) precious metals, s.3(b) unwrought gold, scrap and concentrates imported for refining: non-taxable on import

    المرجع
    SOR/91-31
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Royal Canadian Mint Act

    s.4(1)(f) refine gold; (j) store and ship gold; s.5 agent of the Crown; s.26(2) Auditor General inspects metal inventories yearly

    المرجع
    R.S.C. 1985, c. R-9
    النوع
    قانون
    نص القانونغير مسجَّل

  • Special Economic Measures (Russia) Regulations

    s.3.11 ban on importing, purchasing or acquiring Schedule 9 gold from Russia; s.3.08 ban on exporting Schedule 6 Part 1 goods (incl. 710812, 710813) to Russia; s.3.16 ban on Schedule 13 goods incl. heading 7112 scrap from Russia

    المرجع
    SOR/2014-58; s.3.11 added by SOR/2022-171
    النوع
    لائحة
    سارٍ من
    2022-07-08
    نص القانونغير مسجَّل

  • Accounting for Imported Goods and Payment of Duties Regulations

    s.10 accounting within five business days of release; s.10.1 payment by the 10th weekday after the 18th-17th period

    المرجع
    SOR/86-1062
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Bill C-2, Strong Borders Act (not enacted)

    Part 11 would add PCMLTFA s.77.5: offence for a business to accept a cash payment of $10,000 or more. At second reading in the House of Commons.

    النوع
    أخرى
    نص القانونغير مسجَّل

    ملاحظة الباحث: [time-limited] Bill status as shown on LEGISinfo on 2026-09-29; not law.

  • Strengthening Canada's Immigration System and Borders Act (Bill C-12), Part 9 amendments to the PCMLTFA

    New AMP maxima ($4,000,000 person / $20,000,000 entity per violation; cumulative greater of those or 3% of gross global revenue), compliance agreements and orders, effectiveness standard, all in force 26 Mar 2026; universal enrolment (PCMLTFA s.11.4001) enacted but awaiting an order in council (s.124). No cash-transaction prohibition.

    المرجع
    S.C. 2026, c. 4
    النوع
    قانون
    سارٍ من
    2026-03-26
    نص القانونغير مسجَّل

  • Customs Act (s.32 accounting; s.32.2 corrections; Part V s.95 export reporting; ss.97.01-97.02 access to goods for export)

    المرجع
    R.S.C. 1985, c. 1 (2nd Supp.)
    النوع
    قانون
    نص القانونغير مسجَّل

  • Customs Tariff (Schedule, Chapter 71)

    المرجع
    S.C. 1997, c. 36
    النوع
    قانون
    نص القانونغير مسجَّل

  • Export and Import Permits Act

    s.13: export permit needed only for goods on the Export Control List or to Area Control List countries

    المرجع
    R.S.C. 1985, c. E-19
    النوع
    قانون
    نص القانونغير مسجَّل

  • Extractive Sector Transparency Measures Act

    المرجع
    S.C. 2014, c. 39, s. 376
    النوع
    قانون
    نص القانونغير مسجَّل

  • Excise Tax Act, Part IX (GST/HST): s.123(1), Sched V Part VII, Sched VI Parts V and IX, Sched VII s.8

    المرجع
    R.S.C. 1985, c. E-15
    النوع
    قانون
    نص القانونغير مسجَّل

  • Fighting Against Forced Labour and Child Labour in Supply Chains Act (formerly Bill S-211)

    المرجع
    S.C. 2023, c. 9
    النوع
    قانون
    سارٍ من
    2024-01-01
    نص القانونغير مسجَّل

  • Northwest Territories Mining Regulations (NWT Lands Act)

    Mining royalty (s.69, Schedule 3)

    المرجع
    R-015-2014
    النوع
    لائحة
    سارٍ من
    2014-04-01
    نص القانونغير مسجَّل

  • Nunavut Mining Regulations

    Mining royalty (s.69)

    المرجع
    SOR/2014-69
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Ontario Mining Act

    Prospector's licence (ss.18-19), MLAS cell claims (s.38), assessment work (ss.65, 72), leases (s.81), test-mining limit (s.52), s.91 condition that ores and minerals be treated and refined in Canada, closure plans (Part VII, s.141), annual mine report (s.155); 2025 supply-chain protection powers (ss.4.1, 26.1, 81(1.1), 176.1)

    المرجع
    R.S.O. 1990, c. M.14
    النوع
    قانون
    نص القانونغير مسجَّل

  • Ontario Mining Tax Act and Regulation 769

    Provincial mining tax on mine profits

    المرجع
    R.S.O. 1990, c. M.15
    النوع
    قانون
    نص القانونغير مسجَّل

  • Ontario Regulation 35/24, Rehabilitation of Lands (and Mine Rehabilitation Code)

    Replaced O. Reg. 240/00; phased financial assurance, certifications

    المرجع
    O. Reg. 35/24
    النوع
    لائحة
    سارٍ من
    2024-04-01
    نص القانونغير مسجَّل

    ملاحظة الباحث: [unconfirmed] That it replaced O. Reg. 240/00 is stated on the Ministry page; in the consolidation the revoking section (s.29) is printed "Omitted".

  • Proceeds of Crime (Money Laundering) and Terrorist Financing Act

    Reporting-entity regime; s.9.6(1.1) programs "reasonably designed, risk-based and effective"; s.73.1 AMP maxima; s.11.4001 enrolment (not in force)

    المرجع
    S.C. 2000, c. 17
    النوع
    قانون
    نص القانونغير مسجَّل

  • Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations

    المرجع
    SOR/2002-184
    النوع
    لائحة
    نص القانونغير مسجَّل

  • Quebec Mining Act (as amended by S.Q. 2024, c. 36)

    Exclusive exploration rights (map designation), mining leases, work reports

    المرجع
    CQLR c. M-13.1
    النوع
    قانون
    نص القانونغير مسجَّل

  • Quebec Mining Tax Act

    Greater of profit-based mining tax and minimum mining tax

    المرجع
    CQLR c. I-0.4
    النوع
    قانون
    نص القانونغير مسجَّل

  • Reporting of Exported Goods Regulations

    المرجع
    SOR/2005-23
    النوع
    لائحة
    نص القانونغير مسجَّل

القوانين المتعلقة بـالذهب في كندا

من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.

مكتبة القوانين غير متاحة حاليًا. صفحات البحث متاحة؛ حاول مجددًا بعد قليل.

الإجراءات

Vault storage

ينطبق عندما: bars held in Canada after refining

  1. الحفظ

    Optionally hold refined bars in allocated (segregated, identified bars) or unallocated storage at the Royal Canadian Mint vaults in Ottawa or Winnipeg (institutional clients only), with semi-annual counts

    من
    Royal Canadian Mint (federal Crown corporation: refinery and vault)
    يتطلب
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    يُصدر
    Allocated weight list / unallocated account statement
    إرشاد رسميغير مسجَّل

Export of refined bars (or doré) from Canada

ينطبق عندما: country is the origin or refining hub shipping out

  1. الترخيص

    Confirm no export permit is needed: gold is not on the Export Control List (EIPA s.13 requires a permit only for listed goods or Area Control List countries) and there is no gold export licence, state buyer or export duty; unwrought and semi-manufactured gold (710812, 710813) may not be exported to Russia or a person in Russia (SEMA (Russia) s.3.08, Schedule 6 Part 1 items 176-177); check buyer sanctions

    من
    Exporter of record (mine, refiner or bullion trader)
    نص القانونغير مسجَّل

    الأساس القانوني: Export and Import Permits Act; Export Control List; SEMA (Russia) Regulations, EIPA s.13; SEMA (Russia) s.3.08

    ملاحظة الباحث: [not-read] Area Control List and sanctions regimes other than Russia not read.

  2. الضرائب

    Invoice the non-resident buyer. Refined bars ('precious metal'): zero-rated when the exporter is the refiner or the person for whom they were refined (ETA Sched VI Part IX s.3); otherwise an exempt financial service (Sched V Part VII s.1), zero-rated under Part IX s.1 only when supplied by a financial institution to a non-resident. Doré and other gold that is not 'precious metal': taxable, zero-rated as an export when the Sched VI Part V s.1 conditions are met

    من
    Exporter of record (mine, refiner or bullion trader)
    يُصدر
    Commercial invoice to the foreign buyer
    نص القانونغير مسجَّلمحجوب

    الأساس القانوني: Excise Tax Act, s.123(1); Sched V Part VII s.1; Sched VI Part IX ss.1, 3; Sched VI Part V s.1

    ملاحظة الباحث: CRA 17-1 paras 34 and 37 match this reading of Part IX ss.1 and 3. [inferred] Application of Sched VI Part V s.1 (export of tangible personal property) to doré is our reading of the provision.

  3. الجمارك

    Report the export to CBSA through the CERS portal or G7 EDI (goods of CAD 2,000+ to any country other than the US), not less than 2 hours before loading on an aircraft; obtain the proof of report number

    من
    Exporter of record (mine, refiner or bullion trader)
    يتطلب
    Commercial invoice to the foreign buyer
    يُصدر
    CERS export declaration and proof of report number
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Act Part V; Reporting of Exported Goods Regulations, Customs Act s.95(1); REGR ss.3(1), 6(b)

  4. الجمارك

    For exports to the United States: no Canadian export declaration is required for non-restricted goods such as gold

    من
    Exporter of record (mine, refiner or bullion trader)
    نص القانونغير مسجَّل

    الأساس القانوني: Reporting of Exported Goods Regulations, s.7

    ملاحظة الباحث: REGR s.7 exempts exports covered by a written arrangement under which the other country collects the data as imports and shares it; D20-1-1 para 25 applies it to non-restricted goods to the US and para 76 names the Memorandum of Agreement on the Exchange of Import Data between Canada and the United States. Consequence for routes: a Canada-to-US shipment carries no Canadian export declaration to fulfil ref.dk-export-declaration.

  5. النقل

    Carrier obtains the proof of report number from the exporter and flies the bars or doré under air waybill with bar list

    من
    Secure precious-metals carrier / airline
    مع
    Exporter of record (mine, refiner or bullion trader)
    يتطلب
    CERS export declaration and proof of report number; Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    يُصدر
    Air waybill
    إرشاد رسميغير مسجَّل

Import of doré, scrap or bars for refining

ينطبق عندما: country receives doré or bars from abroad

  1. الترخيص

    Hold a Business Number with RM import-export program account, registered in the CARM Client Portal (and optional RPP financial security)

    من
    Importer of record (doré, scrap or bars for refining)
    إرشاد رسميغير مسجَّل
  2. الجمارك

    Present the shipment for release: classify doré as 7108.12.00.22 (bars 7108.12.00.11/.21, scrap 7112.91) - all Free under MFN and every preferential tariff; no import permit; gold goods from Russia or a person in Russia (Schedule 9) and precious-metal scrap from Russia (Schedule 13) are prohibited; goods produced wholly or in part by forced labour are prohibited

    من
    Licensed customs broker
    مع
    Canada Border Services Agency
    يُصدر
    Commercial invoice from the foreign shipper
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Tariff; SEMA (Russia) Regulations, Tariff item 7108.12.00; SEMA (Russia) ss.3.11, 3.16

    ملاحظة الباحث: Forced-labour prohibition: Customs Tariff item 9897.00.00 (ca.src-tariff-ch98). MFN is not available for goods of Belarus, North Korea or Russia (guide-3).

  3. الجمارك

    Account for the goods on a Commercial Accounting Declaration (Type C at release, or Type AB within five business days of release under RPP) and pay duties and taxes on the statement of account; imported precious-metal bars are non-taxable for GST, and doré, unwrought gold, scrap and concentrates imported to be refined are non-taxable

    من
    Importer of record (doré, scrap or bars for refining)
    يتطلب
    Commercial invoice from the foreign shipper
    يُصدر
    Commercial Accounting Declaration
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Act; Accounting for Imported Goods and Payment of Duties Regulations; Excise Tax Act; Non-Taxable Imported Goods (GST/HST) Regulations, Customs Act s.32; SOR/86-1062 s.10; ETA Sched VII s.8; SOR/91-31 s.3(a), (b)

  4. الإبلاغ

    Keep import records for 6 years; self-correct within 90 days; CBSA may verify origin, value and classification for 4 years

    من
    Importer of record (doré, scrap or bars for refining)
    يتطلب
    Commercial Accounting Declaration
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: 90-day correction duty read in Customs Act s.32.2(2); six-year retention and four-year verification from CBSA guide-7 and D17-1-21 (the regulation fixing the period was not read).

Provincial tenure, mining, doré production and delivery to a refiner

ينطبق عندما: country is the origin (industrial lode mine)

  1. الترخيص

    Obtain a prospector's licence online in the Ontario Mining Lands Administration System (MLAS): 18 or older, after completing the Mining Act awareness program within the prior 60 days; valid five years

    من
    Prospector / mining-claim or exclusive-exploration-right holder
    يُصدر
    Ontario prospector's licence
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, ss.18, 19

  2. الترخيص

    Register a cell mining claim online in MLAS (no ground staking)

    من
    Prospector / mining-claim or exclusive-exploration-right holder
    يتطلب
    Ontario prospector's licence
    يُصدر
    Registered mining claim (MLAS)
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, s.38(2)

  3. الترخيص

    Acquire a Quebec exclusive exploration right by filing a notice of map designation and having it registered (3-year first term, 2-year renewals subject to work)

    من
    Prospector / mining-claim or exclusive-exploration-right holder
    يُصدر
    Registered exclusive exploration right (Quebec)
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Act, ss.47, 61

  4. الترخيص

    Ontario: obtain a mining lease (entitled on compliance and first year's rent, after the fifth unit of assessment work; 21 years) and, before mine production, file the Notice of Project Status, give public notice, complete Aboriginal consultation, submit a closure plan with financial assurance (O. Reg. 35/24) and receive the Minister's written confirmation of filing

    من
    Industrial mine operator (mining-lease holder)
    يتطلب
    Registered mining claim (MLAS)
    يُصدر
    Mining lease; Filed closure plan with financial assurance
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act; O. Reg. 35/24, Mining Act s.81(1)-(3), s.141(1)

  5. الترخيص

    Quebec: obtain a mining lease before mining (rehabilitation plan approved, financial guarantee, certified feasibility study, environmental authorization, market/processing study where required, rental paid); 20-year term renewable for 10-year periods

    من
    Industrial mine operator (mining-lease holder)
    يتطلب
    Registered exclusive exploration right (Quebec)
    يُصدر
    Mining lease
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Act, ss.100, 101, 104

  6. الاستخراج

    Mine lode ore on the leased land

    من
    Industrial mine operator (mining-lease holder)
    يتطلب
    Mining lease; Filed closure plan with financial assurance
    إرشاد رسميغير مسجَّل
  7. المعالجة

    Mill and leach the ore on site and smelt the recovered gold into doré bars

    من
    Industrial mine operator (mining-lease holder)
    ممارسة السوقغير مسجَّل

    ملاحظة الباحث: Process route is industry practice; Customs Tariff separately identifies doré (7108.12.00.22).

  8. الفحص

    Number, weigh and sample each doré bar; record mine assay and seal for shipment

    من
    Industrial mine operator (mining-lease holder)
    يُصدر
    Doré bar number and mine weight/assay record
    ممارسة السوقغير مسجَّل
  9. النقل

    Ship doré under a refining agreement by secure carrier to a Canadian refiner (Royal Canadian Mint or a private GD refiner); for ore or minerals from Ontario mining lands, refining abroad breaches the s.91 condition unless the Lieutenant Governor in Council has exempted the lands

    من
    Industrial mine operator (mining-lease holder)
    مع
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Doré bar number and mine weight/assay record
    يُصدر
    Refining (toll) agreement, mine - Canadian refiner
    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] Refining route and carriers are industry practice; the Ontario limitation is s.91(1) and (3); Quebec has no equivalent condition in the sections read (s.101(5) only requires a study on processing in Quebec for regulated substances).

Mining taxes, tenure reports, transparency and AML program

ينطبق عندما: standing obligations

  1. الضرائب

    Pay Ontario mining tax: monthly instalments on the 25th; annual return within six months of year-end; balance within two months

    من
    Industrial mine operator (mining-lease holder)
    مع
    Provincial mining-tax authority
    يُصدر
    Ontario mining tax return and instalments
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Tax Act; Reg. 769, s.3

  2. الضرائب

    Pay Quebec mining duties: the greater of mining tax on annual profit (16% / 22% / 28% by profit margin) and minimum mining tax (1% of mine-mouth output value up to $80,000,000, 4% above); return within six months

    من
    Industrial mine operator (mining-lease holder)
    مع
    Provincial mining-tax authority
    يُصدر
    Quebec mining tax return
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Tax Act, ss.5, 29.1-30.2, 36

  3. الضرائب

    Self-assess and pay BC mineral tax: 2% of net current proceeds plus 13% of net revenue above the cumulative tax credit account; placer gold mines 0.5% of transaction value

    من
    Industrial mine operator (mining-lease holder)
    مع
    Provincial mining-tax authority
    يُصدر
    BC mineral tax return
    نص القانونغير مسجَّل

    الأساس القانوني: BC Mineral Tax Act, ss.2(1), 2.2

  4. الإبلاغ

    File the annual report on exploration work with the Quebec minister by 31 January

    من
    Prospector / mining-claim or exclusive-exploration-right holder
    مع
    Provincial mining recorder / ministry (Ontario MLAS, Quebec minister)
    يُصدر
    Annual work report (Quebec)
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Act, s.71.1

  5. الإبلاغ

    Publish the annual ESTMA report of payments of $100,000 or more per category per payee (taxes, royalties, fees, production entitlements, bonuses, dividends, infrastructure payments) to governments in Canada and abroad, within 150 days after year end

    من
    Industrial mine operator (mining-lease holder)
    يُصدر
    ESTMA annual payments report
    نص القانونغير مسجَّل

    الأساس القانوني: Extractive Sector Transparency Measures Act, ss.8, 9

  6. الإبلاغ

    File the annual forced-labour and child-labour supply-chain report with Public Safety Canada by 31 May

    من
    Private LBMA Good Delivery refiner in Canada
    نص القانونغير مسجَّل

    الأساس القانوني: Fighting Against Forced Labour and Child Labour in Supply Chains Act, ss.9, 11

  7. الإبلاغ

    Obtain and file the annual LBMA Responsible Gold Guidance independent assurance report

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    LBMA RGG independent assurance report
    ممارسة السوقغير مسجَّل
  8. الإبلاغ

    Maintain the PCMLTFA compliance program (risk assessment, training, effectiveness review); enrol with FINTRAC once universal enrolment is brought into force

    من
    Bullion dealer (dealer in precious metals and precious stones)
    مع
    FINTRAC
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTFA as amended by S.C. 2026, c. 4, ss.9.6, 73.1; s.11.4001 (not in force)

  9. الإبلاغ

    Send the Ontario Minister the annual report of mine activities (production quantity and value, shipments and destinations) by March 31; Quebec lessees send their annual ore/value/duties report within 150 days of year end

    من
    Industrial mine operator (mining-lease holder)
    مع
    Provincial mining recorder / ministry (Ontario MLAS, Quebec minister)
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act; Quebec Mining Act, Ontario s.155(1); Quebec s.120

  10. الضرائب

    Territorial mines: pay the mining royalty - NWT and Nunavut: lesser of 13% of the value of output and the schedule table (0% to $10,000, 5% up to $5m rising to 14% above $45m); NWT remittance by the last day of the fourth month after the fiscal year; Yukon: Quartz Mining Act royalty (text not held)

    من
    Industrial mine operator (mining-lease holder)
    مع
    Provincial mining-tax authority
    نص القانونغير مسجَّل

    الأساس القانوني: NWT Mining Regulations R-015-2014; Nunavut Mining Regulations SOR/2014-69, s.69

    ملاحظة الباحث: [blocked] Yukon Quartz Mining Act and royalty guidelines returned a bot challenge; see ca.tax-yk-royalty.

Re-export of imported or toll-refined metal

ينطبق عندما: country is a refining hub re-exporting

  1. الجمارك

    Re-export imported or toll-refined bars: file CERS export declaration (non-US destinations, CAD 2,000+) and hand the proof of report number to the carrier

    من
    Exporter of record (mine, refiner or bullion trader)
    يتطلب
    Commercial Accounting Declaration
    يُصدر
    CERS export declaration and proof of report number
    نص القانونغير مسجَّل
  2. النقل

    Carry the re-exported bars under air waybill

    من
    Secure precious-metals carrier / airline
    يتطلب
    CERS export declaration and proof of report number
    يُصدر
    Air waybill
    ممارسة السوقغير مسجَّل

Refining at a Canadian LBMA Good Delivery refiner

ينطبق عندما: country refines domestic or imported doré

  1. العناية الواجبة

    Onboard the supplier: KYC, OECD five-step risk assessment, sanctions/PEP/adverse-media screening, confirm gold is not imported, purchased or acquired from Russia or a person in Russia

    من
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Refining (toll) agreement, mine - Canadian refiner
    يُصدر
    Supplier KYC pack and acknowledgement of the refiner's procurement policy; Onboarding and daily screening record; non-Russian origin confirmation
    نص القانونغير مسجَّل

    الأساس القانوني: SEMA (Russia) Regulations s.3.11; LBMA RGG; OECD DDG, s.3.11

    ملاحظة الباحث: [inferred] SEMA element is law; KYC and OECD process are LBMA/refiner practice, not a Canadian statute for refiners.

  2. الفحص

    Receive, weigh, melt and sample the lot; assay in the refinery lab and issue the outturn

    من
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Supplier KYC pack and acknowledgement of the refiner's procurement policy; Onboarding and daily screening record; non-Russian origin confirmation
    يُصدر
    Refiner outturn assay and settlement statement
    إرشاد رسميغير مسجَّل
  3. التكرير

    Refine to 999.9 (or 999.99) and cast LBMA Good Delivery 400 oz bars, 100 oz or 1 kg bars bearing the refiner's mark

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    إرشاد رسميغير مسجَّل
  4. الدفع

    Settle outturn with the supplier: credit fine metal to its metal account or buy the metal, with final invoice

    من
    Private LBMA Good Delivery refiner in Canada
    مع
    Industrial mine operator (mining-lease holder)
    يتطلب
    Refiner outturn assay and settlement statement
    يُصدر
    Refiner's final invoice / metal-account credit against outturn
    ممارسة السوقغير مسجَّل
  5. الضرائب

    First supply of the refined bars by the refiner (or the owner on whose behalf they were refined) is zero-rated for GST/HST; refining fees charged to the metal owner are generally taxable

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    Invoice for sale of refined bars (zero-rated first supply by the refiner / exempt resale)
    نص القانونغير مسجَّلمحجوب

    الأساس القانوني: Excise Tax Act, s.123(1) 'precious metal'; Sched VI Part IX s.3

    ملاحظة الباحث: Refining-fee taxability is CRA guidance (17-1 para 35), not a specific statutory provision.

  6. العناية الواجبة

    For any purchase or sale of $10,000 or more as a dealer in precious metals: verify identity, keep records, report cash of $10,000+ (LCTR), virtual currency (LVCTR) and suspicious transactions

    من
    Private LBMA Good Delivery refiner in Canada
    يُصدر
    Record of $10,000+ purchase or sale and client identification; Large cash transaction report; Suspicious transaction report; Large virtual currency transaction report
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTF Regulations, ss.65, 66, 126, 148

    ملاحظة الباحث: s.65(2) excludes purchases/sales in connection with extracting precious metals from a mine or manufacturing a product; its application to refiners buying doré is not settled in the texts read.

Domestic sale of refined bars and settlement

ينطبق عندما: bars sold in Canada

  1. الضرائب

    Buy refined bars from the refiner (zero-rated first supply) or from another holder (exempt resale); non-qualifying forms (granules, below 99.5%) are taxable

    من
    Bullion dealer (dealer in precious metals and precious stones)
    مع
    Private LBMA Good Delivery refiner in Canada
    يتطلب
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    يُصدر
    Invoice for sale of refined bars (zero-rated first supply by the refiner / exempt resale)
    نص القانونغير مسجَّل

    الأساس القانوني: Excise Tax Act, s.123(1); Sched VI Part IX s.3

  2. العناية الواجبة

    Identify the counterparty and keep the $10,000+ record; report cash of $10,000+ (LCTR), virtual currency (LVCTR), suspicious or sanctions-evasion activity

    من
    Bullion dealer (dealer in precious metals and precious stones)
    يُصدر
    Record of $10,000+ purchase or sale and client identification; Large cash transaction report; Large virtual currency transaction report; Suspicious transaction report
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTF Regulations, ss.65, 66, 126, 148

  3. الدفع

    Settle by bank wire or by transfer between metal accounts (e.g. at the Royal Canadian Mint); no foreign-exchange surrender or repatriation step

    من
    Canadian bank (bullion desk / payments)
    ممارسة السوقغير مسجَّل

    ملاحظة الباحث: Absence of exchange control is background knowledge; no official statement was read.

التراخيص والتسجيلات

  • PCMLTFA compliance program as dealer in precious metals and precious stones

    يحمله
    Bullion dealer (dealer in precious metals and precious stones)
    تصدره
    Self (supervised by FINTRAC)
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTF Regulations, ss.1(2), 65, 148

  • LBMA Good Delivery listing (since 1919) and RGG certification; Responsible Metals Program for suppliers

    يحمله
    Royal Canadian Mint (federal Crown corporation: refinery and vault)
    تصدره
    LBMA
    معيارغير مسجَّل

    الأساس القانوني: LBMA Good Delivery Rules; LBMA RGG (private standards)

  • LBMA Good Delivery List membership (and COMEX good delivery)

    يحمله
    Private LBMA Good Delivery refiner in Canada
    تصدره
    LBMA
    معيارغير مسجَّل

    الأساس القانوني: LBMA Good Delivery Rules (private standard)

  • PCMLTFA compliance program as dealer in precious metals (policies, risk assessment, training, effectiveness review)

    يحمله
    Private LBMA Good Delivery refiner in Canada
    تصدره
    Self (supervised by FINTRAC)
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTF Regulations, ss.1(2), 65, 148

    ملاحظة الباحث: Whether a refiner's purchases of mine doré fall under the s.65(2) exclusion ('in connection with ... extracting precious metals from a mine' or manufacturing) is interpretive; its sales of bars of $10,000+ are covered.

  • LBMA Responsible Gold Guidance certification, annual independent assurance

    يحمله
    Private LBMA Good Delivery refiner in Canada
    تصدره
    LBMA / independent assurance provider
    مدة الصلاحية
    annual
    ممارسة السوقغير مسجَّل

    الأساس القانوني: LBMA RGG (private standard)

  • Business Number with RM program account active for export (BN15)

    BN15 used on the export declaration

    يحمله
    Exporter of record (mine, refiner or bullion trader)
    تصدره
    CBSA / CRA
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Customs Act Part V; Reporting of Exported Goods Regulations

  • Business Number with RM import-export program account (CARM Client Portal)

    BN15 (RM) and CARM Client Portal account

    يحمله
    Importer of record (doré, scrap or bars for refining)
    تصدره
    CBSA / CRA
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Customs Act

  • FINTRAC enrolment of reporting entities (universal enrolment)

    يحمله
    Bullion dealer (dealer in precious metals and precious stones)
    تصدره
    FINTRAC
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTFA as amended by S.C. 2026, c. 4, s.11.4001 (not in force)

    ملاحظة الباحث: [time-limited] Not in force: listed under "Amendments Not in Force" in the PCMLTFA consolidation current to 2026-09-03; comes into force by order of the Governor in Council (S.C. 2026, c. 4, s.124); FINTRAC (2026-04-13): "In line with Regulations to be developed and published in the Canada Gazette, Part II". No order found by search on 2026-09-29.

  • Registered cell mining claim (MLAS)

    Claim record in MLAS

    يحمله
    Prospector / mining-claim or exclusive-exploration-right holder
    تصدره
    Ontario Ministry of Mines
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, s.38(2); s.50(1); ss.65, 72

  • Filed closure plan with financial assurance (advanced exploration / production)

    Closure plan filing, certifications, financial assurance

    يحمله
    Industrial mine operator (mining-lease holder)
    تصدره
    Ontario Ministry of Mines
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act Part VII; O. Reg. 35/24, Mining Act s.141(1), s.145; O. Reg. 35/24 ss.14-22

  • Ontario mining lease

    Mining lease

    يحمله
    Industrial mine operator (mining-lease holder)
    تصدره
    Ontario Ministry of Mines
    مدة الصلاحية
    21 years, renewable for further 21-year terms (s.81(3), (6))
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, s.81(1)-(3), (6), (14)

  • Ontario prospector's licence (applied for in MLAS)

    Prospector's licence number in MLAS client profile

    يحمله
    Prospector / mining-claim or exclusive-exploration-right holder
    تصدره
    Ontario Ministry of Mines
    مدة الصلاحية
    Expires the day before the fifth anniversary of issue (s.19(2)); not transferable (s.19(4))
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, ss.18, 19

  • Quebec exclusive exploration right (formerly 'claim'), by notice of map designation

    يحمله
    Prospector / mining-claim or exclusive-exploration-right holder
    تصدره
    Quebec minister responsible for mines
    مدة الصلاحية
    3 years, renewable for 2-year terms
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Act, s.47 (acquisition), s.61 (3-year term, 2-year renewals)

  • Quebec mining lease (immovable real right)

    يحمله
    Industrial mine operator (mining-lease holder)
    تصدره
    Quebec minister responsible for mines
    مدة الصلاحية
    20 years; renewable by notice for 10-year periods, not more than three times (s.104)
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Act, ss.8, 100, 101, 101.0.1, 104

  • Release Prior to Payment privilege with financial security

    يحمله
    Importer of record (doré, scrap or bars for refining)
    تصدره
    CBSA
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Act; Accounting for Imported Goods and Payment of Duties Regulations, Customs Act s.32(2); SOR/86-1062 ss.9-10

الضرائب والرسوم

  • British Columbia mineral tax

    المعدل
    2% of net current proceeds plus 13% of net revenue exceeding the cumulative tax credit account (and related amounts); placer gold mines 0.5% of transaction value
    الوعاء
    Per mine, per fiscal year of the mine
    يدفعه
    Mine operators in BC
    تحصّله
    BC Ministry of Finance
    نص القانونغير مسجَّل

    الأساس القانوني: BC Mineral Tax Act, ss.2(1), 2.2

  • Export duty on gold

    المعدل
    None identified
    غير مؤكَّدغير مسجَّل

    ملاحظة الباحث: [inferred] No export duty or levy provision found in the Customs Act sections, REGR or D20-1-1 read; absence cannot be shown from one text.

  • GST on imported precious metal

    Imported precious metals under any circumstances (SOR/91-31 s.3(a)); unwrought gold, waste and scrap and gold concentrates imported to be refined into precious metals (s.3(b))

    المعدل
    Non-taxable
    نص القانونغير مسجَّل

    الأساس القانوني: Excise Tax Act; Non-Taxable Imported Goods (GST/HST) Regulations, ETA Sched VII s.8; SOR/91-31 s.3(a), (b)

    ملاحظة الباحث: [inferred] Doré imported for a purpose other than refining would fall under the 5% import GST (s.212).

  • GST/HST on 'precious metal' (gold bars, ingots, coins, wafers of 99.5%+)

    ref.ms-gd400, ref.ms-9999 bars; not doré, granules or jewellery

    المعدل
    Zero-rated when supplied by the refiner or the person on whose behalf it was refined (Sched VI Part IX s.3); otherwise exempt as a financial service (Sched V Part VII s.1); supplies by a financial institution to a non-resident zero-rated (Sched VI Part IX s.1)
    الوعاء
    Supply of precious metal (a financial instrument)
    نص القانونغير مسجَّلمحجوب

    الأساس القانوني: Excise Tax Act, s.123(1); Sched V Part VII s.1; Sched VI Part IX ss.1, 3

  • GST/HST on doré and other non-qualifying gold

    Doré, granules, scrap sold domestically; refining fees charged to metal owners

    المعدل
    5% GST (s.165(1)), or HST in participating provinces; exports zero-rated where Sched VI Part V s.1 applies
    الوعاء
    Supply of gold below 99.5% or in non-standard form
    نص القانونغير مسجَّل

    الأساس القانوني: Excise Tax Act, s.165(1), (2); Sched VI Part V s.1

    ملاحظة الباحث: [inferred] Zero-rating of doré exports under Sched VI Part V s.1 is our reading; HST provincial rates not read.

  • Customs duty on gold (7108) and gold scrap (7112.91)

    Doré, bullion, powder, semi-manufactures, monetary gold, gold scrap

    المعدل
    Free (MFN and every applicable preferential tariff, incl. UST, CPTPT, UKT)
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Tariff, 7108.11-7108.20, 7112.91

  • Northwest Territories mining royalty

    المعدل
    Lesser of 13% of the value of output and the Schedule 3 sum (0% on the first $10,000; 5% to $5m; rising 1 point per $5m band to 14% above $45m)
    الوعاء
    Value of the output of the mine for the fiscal year (s.69(4) formula)
    يدفعه
    Owner or operator of a mine on NWT public lands
    تحصّله
    Government of the Northwest Territories (Chief)
    نص القانونغير مسجَّل

    الأساس القانوني: NWT Mining Regulations, s.69, Schedule 3

  • Nunavut mining royalty

    المعدل
    Lesser of 13% of the value of output and the schedule table (0% on the first $10,000; 5% to $5m; up to 14% above $45m)
    الوعاء
    Value of the output of the mine for the fiscal year
    يدفعه
    Owner or operator of a mine in Nunavut
    تحصّله
    The Crown (federal)
    نص القانونغير مسجَّل

    الأساس القانوني: Nunavut Mining Regulations, s.69

  • Ontario mining tax

    Output of Ontario mines (pit's-mouth value basis)

    المعدل
    10% (non-remote); 5% (remote mines)
    الوعاء
    Annual mining profit above a $500,000 deduction; new-mine exemption up to $10 million over 3 years (10 years remote)
    يدفعه
    Operators of Ontario mines
    تحصّله
    Ontario Ministry of Finance
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Tax Act; Reg. 769, ss.3, 3.1, 3.2

  • Quebec mining tax (greater of profit tax and minimum tax)

    المعدل
    Greater of: mining tax on annual profit at 16% (portion of profit margin up to 35%), 22% (35% to 50%) and 28% (above 50%); and minimum mining tax of 1% of mine-mouth output value up to the reduced-rate amount ($80,000,000 for an operator not in an associated group) plus 4% above
    الوعاء
    Annual profit per mine / mine-mouth output value
    يدفعه
    Operator
    تحصّله
    Quebec government
    نص القانونغير مسجَّل

    الأساس القانوني: Quebec Mining Tax Act, ss.5, 29.1-29.3, 30.1, 30.2

  • Yukon quartz mining royalty

    المعدل
    Graduated on value of output after deductions: none on the first $10,000, from 3% up to 12% above $35m (as summarised)
    يدفعه
    Yukon hard-rock mine operators
    تحصّله
    Government of Yukon
    غير مؤكَّدغير مسجَّل

    ملاحظة الباحث: [blocked] laws.yukon.ca and yukon.ca returned a 403 bot challenge to the Mac host; [summary] figures from a summarising WebFetch of the royalty guidelines; the statute was not read.

الضوابط

  • No legal cap on cash payments for gold is in force. Bill C-2 (Strong Borders Act, first reading 3 Jun 2025) Part 11 would add PCMLTFA s.77.5 making it an offence for a person or entity engaged in a business to accept a cash payment, donation or deposit of $10,000 or more (single or prescribed related transactions); LEGISinfo shows the bill still at second reading in the House of Commons (last debated 17 Sep 2025). S.C. 2026, c. 4 (Bill C-12) did not enact it.

    النوع
    حد النقد
    الحد
    $10,000 (proposed)
    نص القانونغير مسجَّل

    الأساس القانوني: Bill C-2 (not enacted), proposed PCMLTFA s.77.5

    ملاحظة الباحث: [time-limited] Bill status as of LEGISinfo read 2026-09-29. [conflict] see ca.div-c12-cash: a law-firm summary describes the cash restriction as part of C-12, not yet in force.

  • Travellers must declare currency or monetary instruments of CAN$10,000 or more; gold bullion is not a monetary instrument and moves as goods through customs.

    النوع
    الإقرار عبر الحدود
    الحد
    CAN$10,000
    نص القانونغير مسجَّل

    الأساس القانوني: Cross-border Currency and Monetary Instruments Reporting Regulations, ss.1, 2

    ملاحظة الباحث: [inferred] Bullion is not within "currency" (coins under the Currency Act, bank notes) or "monetary instruments" (securities, negotiable instruments) in SOR/2002-412 s.1; D20-1-1 para 22 treats non-monetary gold as a commodity. Status of legal-tender gold coins not settled.

  • Dealers in precious metals and precious stones are PCMLTFA reporting entities for purchases or sales of $10,000 or more (compliance program, KYC, beneficial ownership, PEPs, records kept at least five years, STR, LCTR, LVCTR, listed-person property and sanctions-evasion reports). Excluded: purchases/sales in connection with manufacturing a product containing precious metals, extracting precious metals from a mine, or cutting/polishing stones.

    النوع
    مكافحة غسل الأموال
    الحد
    $10,000 per purchase or sale
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTF Regulations, ss.1(2), 65, 148

  • Export reporting (not licensing): non-monetary gold must be declared through CERS/G7 EDI when worth CAD 2,000+ and going anywhere but the US; exports to the US of non-restricted goods are exempt.

    النوع
    أخرى
    الحد
    CAD 2,000; US destinations exempt
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Act s.95; Reporting of Exported Goods Regulations, REGR ss.3, 6(b), 7

  • Tariff item 9897.00.00 prohibits importation of "Goods manufactured or produced wholly or in part by prison labour" and "Goods mined, manufactured or produced wholly or in part by forced labour or child labour as those terms are defined in section 2 of the Fighting Against Forced Labour and Child Labour in Supply Chains Act" - which reaches mined gold.

    النوع
    قيود الاستيراد
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Tariff, Schedule, tariff item 9897.00.00

  • Canada hosts three LBMA Good Delivery gold refiners: Royal Canadian Mint (Ottawa, listed ~1919), CCR Refinery - Glencore Canada Corporation (Montreal East, ~1956) and Asahi Refining Canada Limited (Brampton, 15/06/1961). Output is accepted in London; Asahi and the Mint also state COMEX acceptance.

    النوع
    معيار السبائك
    معيارغير مسجَّل

  • Gold is not on the Export Control List: no export permit, licence or state approval is required to export gold, and no state buyer or export monopoly exists.

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Export and Import Permits Act; Export Control List, EIPA s.13; SOR/89-202

  • Every Ontario patent, lease or other disposition of lands, claims or mining rights is subject to the condition that "all ores or minerals raised or removed therefrom shall be treated and refined in Canada so as to yield refined metal or other product suitable for direct use in the arts without further treatment"; on default the Lieutenant Governor in Council may declare the title void (s.91(1)). The Minister decides the stage of refinement (s.91(2)); the Lieutenant Governor in Council may exempt lands, claims or mining rights for a period (s.91(3)); the section prevails over conflicting Acts (s.91(4)).

    النوع
    اشتراط التكرير المحلي
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, s.91

    ملاحظة الباحث: [not-read] Orders in council granting s.91(3) exemptions were not searched.

  • No person in Canada or Canadian abroad may export, sell, supply or ship unwrought (710812) or semi-manufactured (710813) gold, wherever situated, to Russia or to any person in Russia (Schedule 6 Part 1 items 176-177; also jewellery and other listed articles). Exception: personal effects.

    النوع
    العقوبات
    نص القانونغير مسجَّل

    الأساس القانوني: Special Economic Measures (Russia) Regulations, s.3.08, Schedule 6 Part 1 items 176-177

  • Persons in Canada and Canadians abroad may not import, purchase or acquire any Schedule 9 good from Russia or from any person in Russia: gold powder (710811), other unwrought (710812), semi-manufactured (710813), monetary gold (710820), jewellery (711319) and goldsmiths' wares (711419) of precious metal other than silver. Exceptions: goods in transit through Russia from a third country; personal effects.

    النوع
    العقوبات
    سارٍ من
    2022-07-08
    نص القانونغير مسجَّل

    الأساس القانوني: Special Economic Measures (Russia) Regulations, s.3.11, Schedule 9

    ملاحظة الباحث: [not-read] No provision on Russian-origin gold processed in third countries was found in ss.1-11.

  • No person in Canada or Canadian abroad may import, purchase or acquire Schedule 13 goods, wherever situated, from Russia or a person in Russia; Schedule 13 item 137 is heading 7112 (waste and scrap of precious metal). Added by SOR/2025-143.

    النوع
    العقوبات
    نص القانونغير مسجَّل

    الأساس القانوني: Special Economic Measures (Russia) Regulations, s.3.16, Schedule 13 item 137

    ملاحظة الباحث: [unconfirmed] In-force date of SOR/2025-143 not recorded (only the amending instrument number is printed).

  • Entities producing, selling or distributing goods, or importing goods, that are listed in Canada or meet two of $20m assets, $40m revenue, 250 employees must report to the Minister by May 31 each year on steps taken to prevent forced and child labour in their supply chains (S.C. 2023, c. 9, ss.2, 9, 11); fine up to $250,000 (s.19).

    النوع
    العناية الواجبة في مناطق النزاع
    سارٍ من
    2024-01-01
    نص القانونغير مسجَّل

    الأساس القانوني: Fighting Against Forced Labour and Child Labour in Supply Chains Act, ss.9, 11

  • S.C. 2026, c. 4 (Bill C-12, royal assent 26 Mar 2026) amended the PCMLTFA and the AMP Regulations: penalty ranges per violation $1 to $40,000 (minor), $1 to $4,000,000 (serious) and $1 to $20,000,000 (very serious) (AMP Regulations s.5, as amended by s.118), subject to the Act's maxima of $4,000,000 for a person and $20,000,000 for an entity (s.73.1(2)) and a cumulative cap of the greater of those and 3% of gross global revenue (s.73.1(3)); compliance agreements and orders; programs must be "reasonably designed, risk-based and effective" (s.9.6(1.1)). Universal FINTRAC enrolment (s.11.4001) enacted but not in force (order in council under s.124).

    النوع
    مكافحة غسل الأموال
    سارٍ من
    2026-03-26
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTFA and PCMLTF AMP Regulations as amended by S.C. 2026, c. 4, Act ss.9.6(1.1), 73.1; SOR/2007-292 s.5

  • CBSA officers may enter premises where goods destined for export are reported, loaded or stored and examine them (Customs Act ss.97.01-97.02, added by S.C. 2026, c. 4, Part 1).

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Customs Act, ss.97.01, 97.02

    ملاحظة الباحث: [unconfirmed] In-force date not stated in the parts of S.C. 2026, c. 4 read; the provisions appear in the consolidation current to 2026-09-03.

  • Extractive entities (listed in Canada, or meeting two of $20m assets, $40m revenue, 250 employees) must report and publish payments of $100,000 or more per category per payee to governments in Canada and abroad within 150 days after year end; keep records 7 years; fine up to $250,000 (ESTMA ss.8, 9, 13, 24).

    النوع
    أخرى
    نص القانونغير مسجَّل

    الأساس القانوني: Extractive Sector Transparency Measures Act, ss.8, 9, 13, 24

  • A DPMS receiving $10,000 or more in cash in a single transaction must file a large cash transaction report (unless from a financial entity or public body); amounts received within 24 consecutive hours from or for the same person are aggregated.

    النوع
    مكافحة غسل الأموال
    الحد
    $10,000 cash
    نص القانونغير مسجَّل

    الأساس القانوني: PCMLTF Regulations, ss.66, 126

  • No exchange control or export-proceeds repatriation requirement identified.

    النوع
    ضوابط العملة
    غير مؤكَّد

    ملاحظة الباحث: [inferred] No foreign-exchange control or repatriation provision appears in any statute read (Customs Act, EIPA, PCMLTFA, SEMA); no statute states the absence.

    لا مصدر مسجَّل

  • Since 2025 the Ontario Minister may suspend MLAS access, prohibit or terminate prospector's licences, deny leases and (with Lieutenant Governor in Council approval) cancel claims or terminate leases for the protection of the strategic national mineral supply chain.

    النوع
    أخرى
    سارٍ من
    2025-10-15
    نص القانونغير مسجَّل

    الأساس القانوني: Ontario Mining Act, ss.4.1(8)-(14), 26.1, 81(1.1), 176.1

تدفقات التجارة

  • Gold exports were worth $21.3 billion in 2021; 153 t (47%) went to the United Kingdom.

    الأرقام: $21.3bn; 153 t to UK

    إرشاد رسميغير مسجَّل

  • Canada imported 281 t of unwrought gold in 2021 (up from 242 t in 2020), consistent with its refining-hub role; source countries not given on the page.

    الأرقام: 281 t (2021)

    إرشاد رسميغير مسجَّل

  • Canada produced 223 t of gold in 2021 (fourth-largest producer); Ontario 104.2 t (47%), Quebec 52.6 t (24%).

    الأرقام: 223 t (2021)

    إرشاد رسميغير مسجَّل

حيث تخالف الممارسة القانون

ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.

  • [conflict] McCarthy Tetrault (31 Mar 2026) describes cash-transaction restrictions as part of the Bill C-12 reforms, not yet in force; the enacted text, S.C. 2026, c. 4, contains no cash provision (the word "cash" does not occur), and the $10,000 cash-acceptance offence is in Bill C-2 Part 11 (proposed PCMLTFA s.77.5), still at second reading. The model follows the enacted text and LEGISinfo. Affects ca.ctl-cash-ban-pending, ca.law-c12-2026.

    نص القانونغير مسجَّل

  • FINTRAC enforcement shows DPMS compliance gaps in practice: on 8 May 2025 it imposed a $264,000 penalty on a national jewellery/precious-metals dealer for not reporting suspicious transactions and for lacking written policies, a risk assessment, training and a prescribed review. FINTRAC's DPMS indicators (2025-11-24) do not address doré, refiners or mine supply specifically.

    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [blocked] The 2025 national risk assessment report is not held (ca.gap-nira); its content is not relied on.

  • Because REGR s.7 lets non-restricted goods go to the US without a Canadian export report, Canada-US gold flows leave no Canadian customs export record; visibility depends on US import data shared back under the Canada-US import-data arrangement. This is the law as written, but it means the paper trail for a Canada-US leg starts at US entry.

    نص القانونغير مسجَّل

ما لم نتمكن من الحصول عليه

المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.

  • CRA GST/HST Memorandum 17-1 read in Chrome but not held as a file in laws/.

    المستند الناقص
    GST/HST Memorandum 17-1, Definition of Financial Instrument
    أين قد يكون
    https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1/definition-financial-instrument.html
    سبب عدم الحصول عليه
    canada.ca refuses the Mac host download worker (curl ERR, queues ca-1, ca-2, ca-11); the page was read in full in Chrome on 2026-09-29 (source ca.src-cra-17-1) but no file copy could be saved to laws/ from the browser. Request row filed for a saved copy.
    يؤثر في
    ca.tax-gst-precious-metalca.st-24

  • CERS/G7 EDI export declaration data elements (ECCRD chapter 25) not held.

    المستند الناقص
    CBSA Electronic Commerce Client Requirements Document, chapter 25 (CERS)
    أين قد يكون
    https://www.cbsa-asfc.gc.ca/eservices/eccrd-dcece/
    سبب عدم الحصول عليه
    Not yet queued: the ECCRD is distributed to registered EDI clients; public chapter URL not found in the pages held. Queued as a lead in ca-fetch.tsv.
    يؤثر في
    ca.dk-export-declaration

  • In-force date of universal FINTRAC enrolment (PCMLTFA s.11.4001, enacted by S.C. 2026, c. 4, s.82). Cash-transaction prohibition status settled (Bill C-2 not passed; ca.ctl-cash-ban-pending).

    المستند الناقص
    Order in council fixing the coming into force of S.C. 2026, c. 4, s.82, and the enrolment regulations (Canada Gazette Part II)
    أين قد يكون
    https://gazette.gc.ca/rp-pr/p2/index-eng.html
    سبب عدم الحصول عليه
    Not yet made: none in the PCMLTFA consolidation current to 2026-09-03 or on the FINTRAC page (2026-04-13); web search 2026-09-29 found none.
    يؤثر في
    ca.cr-fintrac-enrolmentca.st-77

  • Department of Finance 2025 National Inherent Risk Assessment report not held.

    المستند الناقص
    2025 Assessment of Money Laundering and Terrorist Financing Risks in Canada (F2-218/2025E-PDF)
    أين قد يكون
    https://publications.gc.ca/collections/collection_2025/fin/F2-218-2025-eng.pdf
    سبب عدم الحصول عليه
    canada.ca page: curl ERR from the Mac host; publications.gc.ca PDF: "Information archived on the Web" interstitial returned instead of the file (queues ca-5, ca-6). Request row filed.
    يؤثر في
    ca.div-dpms-compliance

  • Yukon quartz mining royalty text.

    المستند الناقص
    Quartz Mining Act, S.Y. 2003, c. 14 and its royalty regulation; QMA Royalty Regulation Guidelines
    أين قد يكون
    https://laws.yukon.ca/cms/images/LEGISLATION/acts/qumi.pdf ; https://yukon.ca/sites/default/files/emr/emr-quartz-mining-act-royalty-regulation-guidelines.pdf
    سبب عدم الحصول عليه
    Both hosts return a 403 bot challenge to the Mac host download (queue ca-4); request row filed.
    يؤثر في
    ca.tax-yk-royaltyca.st-79

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