The mining industry has contributed greatly to Canada’s economic strength and growth. The industry directly employs more than 403,000 workers across the country in mineral extraction, smelting, fabrication and manufacturing, and indirectly employs an additional 193,000. The industry’s $57.6 billion contribution to Canada’s gross domestic product in 2016 included $24.5 billion in mineral extraction, and $32 billion in mineral processing and manufacturing [1]. Mining is very cyclical with long project lead times and whilst R&D may not be claimable throughout the whole life span of the project it can potentially be claimed for short phases.

Examples of eligible R&D activities:

  • Developing the construction and operation of a field pilot plant to obtain engineering and other data on applications, conditions, interactions, relationships, equipment and environmental effects;
  • Developing a process for re-entering existing vertical wells to convert them to horizontal wells;
  • Developing an in-situ cyclic steam stimulation process for oil recovery;
  • Developing new or improved processes for extraction;
  • Modelling specific field applications in new locations includes feasibility tests as well as pilot schemes designed to resolve specific technological questions;
  • Developing ventilation and gas management systems to meet health and safety legislation;
  • Developing portable hand-held technology for analysing chemical elements in rock in-situ;
  • Developing IT systems for real-time monitoring of seismic activity.

Expenditures can include wages, third party contractor cost, materials, machinery, equipment, and overheads.

Braithwaite Technology Consultants Inc. can assist you in obtaining tax credits for research and development activities. Whether your work involves basic research, applied research, or experimental development, Braithwaite can take the uncertainty out of the filing process and get you the credit you deserve for your innovation.

For a detailed evaluation of the construction and engineering industry, please contact the professionals at Braithwaite.

[1] The Mining Association of Canada (MAC)