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Nelum
黄金

加拿大

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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工业采矿来源地精炼中心

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.

本页的可信程度

  • 法律原文 89
  • 官方指引 13
  • 标准 3
  • 行业惯例 7
  • 未经核实 3
  • 未记录可信度等级 13
  • 研究备注 28
  • 无法访问 1
  • 未记录 63
  • 文本 53
  • 未说明 11

监管机构

  • British Columbia Ministry of Finance, Revenue Division

    BC mineral tax

    未记录可信度等级未记录

  • Canada Border Services Agency (CBSA)

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

    网站
    https://www.cbsa-asfc.gc.ca
    未记录可信度等级未记录

  • Canada Revenue Agency (CRA)

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

    未记录可信度等级未记录无法访问

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

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

    网站
    https://fintrac-canafe.canada.ca
    未记录可信度等级未记录

  • 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

    未记录可信度等级未记录

  • LBMA (London Bullion Market Association)

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

    未记录可信度等级未记录

  • Natural Resources Canada - Extractive Sector Transparency Office

    ESTMA payments-to-government reporting

    未记录可信度等级未记录

  • Ontario Ministry of Finance

    Ontario mining tax (Mining Tax Act)

    网站
    https://www.ontario.ca/page/mining-tax
    未记录可信度等级未记录

  • 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

    网站
    https://www.ontario.ca/page/mining-lands-administration-system
    未记录可信度等级未记录

  • Public Safety Canada

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

    未记录可信度等级未记录

  • 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

    未记录可信度等级未记录

  • Quebec government (Mining Tax Act administration)

    Quebec mining tax on annual profit / minimum mining tax

    未记录可信度等级未记录

  • 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)

    未记录可信度等级未记录

法律

  • 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)

    引用
    R.S.B.C. 1996, c. 291
    类型
    法案
    法律原文未记录

  • Cross-border Currency and Monetary Instruments Reporting Regulations

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

    引用
    SOR/2002-412
    类型
    条例
    法律原文未记录

  • Export Control List (Export and Import Permits Act)

    Gold not listed, so no export permit

    引用
    SOR/89-202
    类型
    条例
    法律原文未记录

  • 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

    引用
    SOR/91-31
    类型
    条例
    法律原文未记录

  • 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

    引用
    R.S.C. 1985, c. R-9
    类型
    法案
    法律原文未记录

  • 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

    引用
    SOR/2014-58; s.3.11 added by SOR/2022-171
    类型
    条例
    生效日期
    2022-07-08
    法律原文未记录

  • 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

    引用
    SOR/86-1062
    类型
    条例
    法律原文未记录

  • 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.

    类型
    其他
    法律原文未记录

    研究备注: [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.

    引用
    S.C. 2026, c. 4
    类型
    法案
    生效日期
    2026-03-26
    法律原文未记录

  • 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)

    引用
    R.S.C. 1985, c. 1 (2nd Supp.)
    类型
    法案
    法律原文未记录

  • Customs Tariff (Schedule, Chapter 71)

    引用
    S.C. 1997, c. 36
    类型
    法案
    法律原文未记录

  • Export and Import Permits Act

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

    引用
    R.S.C. 1985, c. E-19
    类型
    法案
    法律原文未记录

  • Extractive Sector Transparency Measures Act

    引用
    S.C. 2014, c. 39, s. 376
    类型
    法案
    法律原文未记录

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

    引用
    R.S.C. 1985, c. E-15
    类型
    法案
    法律原文未记录

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

    引用
    S.C. 2023, c. 9
    类型
    法案
    生效日期
    2024-01-01
    法律原文未记录

  • Northwest Territories Mining Regulations (NWT Lands Act)

    Mining royalty (s.69, Schedule 3)

    引用
    R-015-2014
    类型
    条例
    生效日期
    2014-04-01
    法律原文未记录

  • Nunavut Mining Regulations

    Mining royalty (s.69)

    引用
    SOR/2014-69
    类型
    条例
    法律原文未记录

  • 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)

    引用
    R.S.O. 1990, c. M.14
    类型
    法案
    法律原文未记录

  • Ontario Mining Tax Act and Regulation 769

    Provincial mining tax on mine profits

    引用
    R.S.O. 1990, c. M.15
    类型
    法案
    法律原文未记录

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

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

    引用
    O. Reg. 35/24
    类型
    条例
    生效日期
    2024-04-01
    法律原文未记录

    研究备注: [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)

    引用
    S.C. 2000, c. 17
    类型
    法案
    法律原文未记录

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

    引用
    SOR/2002-184
    类型
    条例
    法律原文未记录

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

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

    引用
    CQLR c. M-13.1
    类型
    法案
    法律原文未记录

  • Quebec Mining Tax Act

    Greater of profit-based mining tax and minimum mining tax

    引用
    CQLR c. I-0.4
    类型
    法案
    法律原文未记录

  • Reporting of Exported Goods Regulations

    引用
    SOR/2005-23
    类型
    条例
    法律原文未记录

加拿大涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

Dredging Regulation (Y.O.I.C. 2003/55)

条例 · 颁布于 2003-04-01 · Yukon

Dealers in precious metals and precious stones

指引 · Web page re-ed/dpms-eng · 颁布于 2024-06-25 · FINTRAC (Financial Transactions and Reports Analysis Centre of Canada)

Money laundering and terrorist financing indicators - Dealers in precious metals and precious stones

指引 · Web page · 颁布于 2025-11-24 · FINTRAC (Financial Transactions and Reports Analysis Centre of Canada)

Mineral Tax Act ([SBC 1996] Chapter 291)

法令 · 颁布于 1989 · British Columbia

Mineral Tenure Act ([RSBC 1996] Chapter 292)

法令 · 颁布于 1988 · British Columbia

Placer Mining Act (S.Y. 2003, c. 13)

法令 · 颁布于 2003 · Yukon

Public Lands Act (R.S.O. 1990, c. P. 43)

法令 · 颁布于 1990 · Ontario

Quartz Mining Act, S.Y. 2003, c. 14 (royalty provisions

法令 · Government of Yukon

Saskatchewan Mining Development Corporation Reorganization Act, (SS 1988-89, c S-30.1)

法令 · 颁布于 1988 · Saskatchewan

程序

Vault storage

适用情形: bars held in Canada after refining

  1. 保管

    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

    执行方
    Royal Canadian Mint (federal Crown corporation: refinery and vault)
    所需
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    出具
    Allocated weight list / unallocated account statement
    官方指引未记录

Export of refined bars (or doré) from Canada

适用情形: country is the origin or refining hub shipping out

  1. 许可

    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

    执行方
    Exporter of record (mine, refiner or bullion trader)
    法律原文未记录

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

    研究备注: [not-read] Area Control List and sanctions regimes other than Russia not read.

  2. 税费

    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

    执行方
    Exporter of record (mine, refiner or bullion trader)
    出具
    Commercial invoice to the foreign buyer
    法律原文未记录无法访问

    法律依据: 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

    研究备注: 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. 海关

    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

    执行方
    Exporter of record (mine, refiner or bullion trader)
    所需
    Commercial invoice to the foreign buyer
    出具
    CERS export declaration and proof of report number
    法律原文未记录

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

  4. 海关

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

    执行方
    Exporter of record (mine, refiner or bullion trader)
    法律原文未记录

    法律依据: Reporting of Exported Goods Regulations, s.7

    研究备注: 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. 运输

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

    执行方
    Secure precious-metals carrier / airline
    对方
    Exporter of record (mine, refiner or bullion trader)
    所需
    CERS export declaration and proof of report number; Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    出具
    Air waybill
    官方指引未记录

Import of doré, scrap or bars for refining

适用情形: country receives doré or bars from abroad

  1. 许可

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

    执行方
    Importer of record (doré, scrap or bars for refining)
    官方指引未记录
  2. 海关

    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

    执行方
    Licensed customs broker
    对方
    Canada Border Services Agency
    出具
    Commercial invoice from the foreign shipper
    法律原文未记录

    法律依据: Customs Tariff; SEMA (Russia) Regulations, Tariff item 7108.12.00; SEMA (Russia) ss.3.11, 3.16

    研究备注: 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. 海关

    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

    执行方
    Importer of record (doré, scrap or bars for refining)
    所需
    Commercial invoice from the foreign shipper
    出具
    Commercial Accounting Declaration
    法律原文未记录

    法律依据: 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. 申报

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

    执行方
    Importer of record (doré, scrap or bars for refining)
    所需
    Commercial Accounting Declaration
    官方指引未记录

    研究备注: 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

适用情形: country is the origin (industrial lode mine)

  1. 许可

    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

    执行方
    Prospector / mining-claim or exclusive-exploration-right holder
    出具
    Ontario prospector's licence
    法律原文未记录

    法律依据: Ontario Mining Act, ss.18, 19

  2. 许可

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

    执行方
    Prospector / mining-claim or exclusive-exploration-right holder
    所需
    Ontario prospector's licence
    出具
    Registered mining claim (MLAS)
    法律原文未记录

    法律依据: Ontario Mining Act, s.38(2)

  3. 许可

    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)

    执行方
    Prospector / mining-claim or exclusive-exploration-right holder
    出具
    Registered exclusive exploration right (Quebec)
    法律原文未记录

    法律依据: Quebec Mining Act, ss.47, 61

  4. 许可

    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

    执行方
    Industrial mine operator (mining-lease holder)
    所需
    Registered mining claim (MLAS)
    出具
    Mining lease; Filed closure plan with financial assurance
    法律原文未记录

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

  5. 许可

    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

    执行方
    Industrial mine operator (mining-lease holder)
    所需
    Registered exclusive exploration right (Quebec)
    出具
    Mining lease
    法律原文未记录

    法律依据: Quebec Mining Act, ss.100, 101, 104

  6. 开采

    Mine lode ore on the leased land

    执行方
    Industrial mine operator (mining-lease holder)
    所需
    Mining lease; Filed closure plan with financial assurance
    官方指引未记录
  7. 加工

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

    执行方
    Industrial mine operator (mining-lease holder)
    行业惯例未记录

    研究备注: Process route is industry practice; Customs Tariff separately identifies doré (7108.12.00.22).

  8. 化验

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

    执行方
    Industrial mine operator (mining-lease holder)
    出具
    Doré bar number and mine weight/assay record
    行业惯例未记录
  9. 运输

    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

    执行方
    Industrial mine operator (mining-lease holder)
    对方
    Private LBMA Good Delivery refiner in Canada
    所需
    Doré bar number and mine weight/assay record
    出具
    Refining (toll) agreement, mine - Canadian refiner
    法律原文未记录

    研究备注: [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

适用情形: standing obligations

  1. 税费

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

    执行方
    Industrial mine operator (mining-lease holder)
    对方
    Provincial mining-tax authority
    出具
    Ontario mining tax return and instalments
    法律原文未记录

    法律依据: Ontario Mining Tax Act; Reg. 769, s.3

  2. 税费

    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

    执行方
    Industrial mine operator (mining-lease holder)
    对方
    Provincial mining-tax authority
    出具
    Quebec mining tax return
    法律原文未记录

    法律依据: Quebec Mining Tax Act, ss.5, 29.1-30.2, 36

  3. 税费

    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

    执行方
    Industrial mine operator (mining-lease holder)
    对方
    Provincial mining-tax authority
    出具
    BC mineral tax return
    法律原文未记录

    法律依据: BC Mineral Tax Act, ss.2(1), 2.2

  4. 申报

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

    执行方
    Prospector / mining-claim or exclusive-exploration-right holder
    对方
    Provincial mining recorder / ministry (Ontario MLAS, Quebec minister)
    出具
    Annual work report (Quebec)
    法律原文未记录

    法律依据: Quebec Mining Act, s.71.1

  5. 申报

    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

    执行方
    Industrial mine operator (mining-lease holder)
    出具
    ESTMA annual payments report
    法律原文未记录

    法律依据: Extractive Sector Transparency Measures Act, ss.8, 9

  6. 申报

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

    执行方
    Private LBMA Good Delivery refiner in Canada
    法律原文未记录

    法律依据: Fighting Against Forced Labour and Child Labour in Supply Chains Act, ss.9, 11

  7. 申报

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

    执行方
    Private LBMA Good Delivery refiner in Canada
    出具
    LBMA RGG independent assurance report
    行业惯例未记录
  8. 申报

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

    执行方
    Bullion dealer (dealer in precious metals and precious stones)
    对方
    FINTRAC
    法律原文未记录

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

  9. 申报

    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

    执行方
    Industrial mine operator (mining-lease holder)
    对方
    Provincial mining recorder / ministry (Ontario MLAS, Quebec minister)
    法律原文未记录

    法律依据: Ontario Mining Act; Quebec Mining Act, Ontario s.155(1); Quebec s.120

  10. 税费

    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)

    执行方
    Industrial mine operator (mining-lease holder)
    对方
    Provincial mining-tax authority
    法律原文未记录

    法律依据: NWT Mining Regulations R-015-2014; Nunavut Mining Regulations SOR/2014-69, s.69

    研究备注: [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

适用情形: country is a refining hub re-exporting

  1. 海关

    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

    执行方
    Exporter of record (mine, refiner or bullion trader)
    所需
    Commercial Accounting Declaration
    出具
    CERS export declaration and proof of report number
    法律原文未记录
  2. 运输

    Carry the re-exported bars under air waybill

    执行方
    Secure precious-metals carrier / airline
    所需
    CERS export declaration and proof of report number
    出具
    Air waybill
    行业惯例未记录

Refining at a Canadian LBMA Good Delivery refiner

适用情形: country refines domestic or imported doré

  1. 尽职调查

    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

    执行方
    Private LBMA Good Delivery refiner in Canada
    所需
    Refining (toll) agreement, mine - Canadian refiner
    出具
    Supplier KYC pack and acknowledgement of the refiner's procurement policy; Onboarding and daily screening record; non-Russian origin confirmation
    法律原文未记录

    法律依据: SEMA (Russia) Regulations s.3.11; LBMA RGG; OECD DDG, s.3.11

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

  2. 化验

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

    执行方
    Private LBMA Good Delivery refiner in Canada
    所需
    Supplier KYC pack and acknowledgement of the refiner's procurement policy; Onboarding and daily screening record; non-Russian origin confirmation
    出具
    Refiner outturn assay and settlement statement
    官方指引未记录
  3. 精炼

    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

    执行方
    Private LBMA Good Delivery refiner in Canada
    出具
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    官方指引未记录
  4. 付款

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

    执行方
    Private LBMA Good Delivery refiner in Canada
    对方
    Industrial mine operator (mining-lease holder)
    所需
    Refiner outturn assay and settlement statement
    出具
    Refiner's final invoice / metal-account credit against outturn
    行业惯例未记录
  5. 税费

    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

    执行方
    Private LBMA Good Delivery refiner in Canada
    出具
    Invoice for sale of refined bars (zero-rated first supply by the refiner / exempt resale)
    法律原文未记录无法访问

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

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

  6. 尽职调查

    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

    执行方
    Private LBMA Good Delivery refiner in Canada
    出具
    Record of $10,000+ purchase or sale and client identification; Large cash transaction report; Suspicious transaction report; Large virtual currency transaction report
    法律原文未记录

    法律依据: PCMLTF Regulations, ss.65, 66, 126, 148

    研究备注: 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

适用情形: bars sold in Canada

  1. 税费

    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

    执行方
    Bullion dealer (dealer in precious metals and precious stones)
    对方
    Private LBMA Good Delivery refiner in Canada
    所需
    Bar list of refined bars (GD 400 oz, 100 oz, kilobars)
    出具
    Invoice for sale of refined bars (zero-rated first supply by the refiner / exempt resale)
    法律原文未记录

    法律依据: Excise Tax Act, s.123(1); Sched VI Part IX s.3

  2. 尽职调查

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

    执行方
    Bullion dealer (dealer in precious metals and precious stones)
    出具
    Record of $10,000+ purchase or sale and client identification; Large cash transaction report; Large virtual currency transaction report; Suspicious transaction report
    法律原文未记录

    法律依据: PCMLTF Regulations, ss.65, 66, 126, 148

  3. 付款

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

    执行方
    Canadian bank (bullion desk / payments)
    行业惯例未记录

    研究备注: Absence of exchange control is background knowledge; no official statement was read.

许可与登记

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

    持有人
    Bullion dealer (dealer in precious metals and precious stones)
    签发机构
    Self (supervised by FINTRAC)
    法律原文未记录

    法律依据: PCMLTF Regulations, ss.1(2), 65, 148

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

    持有人
    Royal Canadian Mint (federal Crown corporation: refinery and vault)
    签发机构
    LBMA
    标准未记录

    法律依据: LBMA Good Delivery Rules; LBMA RGG (private standards)

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

    持有人
    Private LBMA Good Delivery refiner in Canada
    签发机构
    LBMA
    标准未记录

    法律依据: LBMA Good Delivery Rules (private standard)

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

    持有人
    Private LBMA Good Delivery refiner in Canada
    签发机构
    Self (supervised by FINTRAC)
    法律原文未记录

    法律依据: PCMLTF Regulations, ss.1(2), 65, 148

    研究备注: 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

    持有人
    Private LBMA Good Delivery refiner in Canada
    签发机构
    LBMA / independent assurance provider
    有效期
    annual
    行业惯例未记录

    法律依据: LBMA RGG (private standard)

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

    BN15 used on the export declaration

    持有人
    Exporter of record (mine, refiner or bullion trader)
    签发机构
    CBSA / CRA
    官方指引未记录

    法律依据: 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

    持有人
    Importer of record (doré, scrap or bars for refining)
    签发机构
    CBSA / CRA
    官方指引未记录

    法律依据: Customs Act

  • FINTRAC enrolment of reporting entities (universal enrolment)

    持有人
    Bullion dealer (dealer in precious metals and precious stones)
    签发机构
    FINTRAC
    法律原文未记录

    法律依据: PCMLTFA as amended by S.C. 2026, c. 4, s.11.4001 (not in force)

    研究备注: [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

    持有人
    Prospector / mining-claim or exclusive-exploration-right holder
    签发机构
    Ontario Ministry of Mines
    法律原文未记录

    法律依据: 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

    持有人
    Industrial mine operator (mining-lease holder)
    签发机构
    Ontario Ministry of Mines
    法律原文未记录

    法律依据: 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

    持有人
    Industrial mine operator (mining-lease holder)
    签发机构
    Ontario Ministry of Mines
    有效期
    21 years, renewable for further 21-year terms (s.81(3), (6))
    法律原文未记录

    法律依据: 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

    持有人
    Prospector / mining-claim or exclusive-exploration-right holder
    签发机构
    Ontario Ministry of Mines
    有效期
    Expires the day before the fifth anniversary of issue (s.19(2)); not transferable (s.19(4))
    法律原文未记录

    法律依据: Ontario Mining Act, ss.18, 19

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

    持有人
    Prospector / mining-claim or exclusive-exploration-right holder
    签发机构
    Quebec minister responsible for mines
    有效期
    3 years, renewable for 2-year terms
    法律原文未记录

    法律依据: Quebec Mining Act, s.47 (acquisition), s.61 (3-year term, 2-year renewals)

  • Quebec mining lease (immovable real right)

    持有人
    Industrial mine operator (mining-lease holder)
    签发机构
    Quebec minister responsible for mines
    有效期
    20 years; renewable by notice for 10-year periods, not more than three times (s.104)
    法律原文未记录

    法律依据: Quebec Mining Act, ss.8, 100, 101, 101.0.1, 104

  • Release Prior to Payment privilege with financial security

    持有人
    Importer of record (doré, scrap or bars for refining)
    签发机构
    CBSA
    法律原文未记录

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

税费

  • British Columbia mineral tax

    税率
    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
    计税基础
    Per mine, per fiscal year of the mine
    缴纳人
    Mine operators in BC
    征收机构
    BC Ministry of Finance
    法律原文未记录

    法律依据: BC Mineral Tax Act, ss.2(1), 2.2

  • Export duty on gold

    税率
    None identified
    未经核实未记录

    研究备注: [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))

    税率
    Non-taxable
    法律原文未记录

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

    研究备注: [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

    税率
    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)
    计税基础
    Supply of precious metal (a financial instrument)
    法律原文未记录无法访问

    法律依据: 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

    税率
    5% GST (s.165(1)), or HST in participating provinces; exports zero-rated where Sched VI Part V s.1 applies
    计税基础
    Supply of gold below 99.5% or in non-standard form
    法律原文未记录

    法律依据: Excise Tax Act, s.165(1), (2); Sched VI Part V s.1

    研究备注: [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

    税率
    Free (MFN and every applicable preferential tariff, incl. UST, CPTPT, UKT)
    法律原文未记录

    法律依据: Customs Tariff, 7108.11-7108.20, 7112.91

  • Northwest Territories mining royalty

    税率
    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)
    计税基础
    Value of the output of the mine for the fiscal year (s.69(4) formula)
    缴纳人
    Owner or operator of a mine on NWT public lands
    征收机构
    Government of the Northwest Territories (Chief)
    法律原文未记录

    法律依据: NWT Mining Regulations, s.69, Schedule 3

  • Nunavut mining royalty

    税率
    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)
    计税基础
    Value of the output of the mine for the fiscal year
    缴纳人
    Owner or operator of a mine in Nunavut
    征收机构
    The Crown (federal)
    法律原文未记录

    法律依据: Nunavut Mining Regulations, s.69

  • Ontario mining tax

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

    税率
    10% (non-remote); 5% (remote mines)
    计税基础
    Annual mining profit above a $500,000 deduction; new-mine exemption up to $10 million over 3 years (10 years remote)
    缴纳人
    Operators of Ontario mines
    征收机构
    Ontario Ministry of Finance
    法律原文未记录

    法律依据: Ontario Mining Tax Act; Reg. 769, ss.3, 3.1, 3.2

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

    税率
    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
    计税基础
    Annual profit per mine / mine-mouth output value
    缴纳人
    Operator
    征收机构
    Quebec government
    法律原文未记录

    法律依据: Quebec Mining Tax Act, ss.5, 29.1-29.3, 30.1, 30.2

  • Yukon quartz mining royalty

    税率
    Graduated on value of output after deductions: none on the first $10,000, from 3% up to 12% above $35m (as summarised)
    缴纳人
    Yukon hard-rock mine operators
    征收机构
    Government of Yukon
    未经核实未记录

    研究备注: [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.

管制

  • 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.

    类型
    现金限额
    门槛
    $10,000 (proposed)
    法律原文未记录

    法律依据: Bill C-2 (not enacted), proposed PCMLTFA s.77.5

    研究备注: [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.

    类型
    跨境申报
    门槛
    CAN$10,000
    法律原文未记录

    法律依据: Cross-border Currency and Monetary Instruments Reporting Regulations, ss.1, 2

    研究备注: [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.

    类型
    反洗钱
    门槛
    $10,000 per purchase or sale
    法律原文未记录

    法律依据: 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.

    类型
    其他
    门槛
    CAD 2,000; US destinations exempt
    法律原文未记录

    法律依据: 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.

    类型
    进口限制
    法律原文未记录

    法律依据: 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.

    类型
    金条标准
    标准未记录

  • 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.

    类型
    其他
    法律原文未记录

    法律依据: 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)).

    类型
    本地精炼要求
    法律原文未记录

    法律依据: Ontario Mining Act, s.91

    研究备注: [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.

    类型
    制裁
    法律原文未记录

    法律依据: 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.

    类型
    制裁
    生效日期
    2022-07-08
    法律原文未记录

    法律依据: Special Economic Measures (Russia) Regulations, s.3.11, Schedule 9

    研究备注: [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.

    类型
    制裁
    法律原文未记录

    法律依据: Special Economic Measures (Russia) Regulations, s.3.16, Schedule 13 item 137

    研究备注: [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).

    类型
    冲突地区尽职调查
    生效日期
    2024-01-01
    法律原文未记录

    法律依据: 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).

    类型
    反洗钱
    生效日期
    2026-03-26
    法律原文未记录

    法律依据: 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).

    类型
    其他
    法律原文未记录

    法律依据: Customs Act, ss.97.01, 97.02

    研究备注: [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).

    类型
    其他
    法律原文未记录

    法律依据: 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.

    类型
    反洗钱
    门槛
    $10,000 cash
    法律原文未记录

    法律依据: PCMLTF Regulations, ss.66, 126

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

    类型
    外汇管制
    未经核实

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

    未记录来源

  • 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.

    类型
    其他
    生效日期
    2025-10-15
    法律原文未记录

    法律依据: Ontario Mining Act, ss.4.1(8)-(14), 26.1, 81(1.1), 176.1

贸易流量

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

    数据: $21.3bn; 153 t to UK

    官方指引未记录

  • 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.

    数据: 281 t (2021)

    官方指引未记录

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

    数据: 223 t (2021)

    官方指引未记录

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • [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.

    法律原文未记录

  • 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.

    官方指引未记录

    研究备注: [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.

    法律原文未记录

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

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

    缺失文件
    GST/HST Memorandum 17-1, Definition of Financial Instrument
    可能所在
    https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/17-1/definition-financial-instrument.html
    未获取原因
    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.
    影响
    ca.tax-gst-precious-metalca.st-24

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

    缺失文件
    CBSA Electronic Commerce Client Requirements Document, chapter 25 (CERS)
    可能所在
    https://www.cbsa-asfc.gc.ca/eservices/eccrd-dcece/
    未获取原因
    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.
    影响
    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).

    缺失文件
    Order in council fixing the coming into force of S.C. 2026, c. 4, s.82, and the enrolment regulations (Canada Gazette Part II)
    可能所在
    https://gazette.gc.ca/rp-pr/p2/index-eng.html
    未获取原因
    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.
    影响
    ca.cr-fintrac-enrolmentca.st-77

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

    缺失文件
    2025 Assessment of Money Laundering and Terrorist Financing Risks in Canada (F2-218/2025E-PDF)
    可能所在
    https://publications.gc.ca/collections/collection_2025/fin/F2-218-2025-eng.pdf
    未获取原因
    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.
    影响
    ca.div-dpms-compliance

  • Yukon quartz mining royalty text.

    缺失文件
    Quartz Mining Act, S.Y. 2003, c. 14 and its royalty regulation; QMA Royalty Regulation Guidelines
    可能所在
    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
    未获取原因
    Both hosts return a 403 bot challenge to the Mac host download (queue ca-4); request row filed.
    影响
    ca.tax-yk-royaltyca.st-79

经过加拿大的路线

国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。