Saskatchewan Potash Taxes and Royalties

According of the early 2000s and the merger of the Potash Corporation of to the Mining Association of Canada, the province’s 10 producing Saskatchewan with Agrium to create the new entity of Nutrien. [...] A simple overview of Saskatchewan’s tax treatment for potash was Also of concern is the exemption from profit taxes on production provided by D. Chen and J. Mintz in their assessment of the tax levels in excess of the 2001-2002 levels for existing producers and system in 201511. [...] Figure 2 illustrates that the value of production of potash followed Figure 4 illustrates that there has been considerable year-to-year the upward trend in volume of production during the early years fluctuation in potash collections on the part of the province from 1962 to the early 1980s and was more or less flat until the throughout the last three decades, a pattern exacerbated by an mid-1990s [...] The period apparent anomaly in collections that occurred when overpayments from 2010 to the present has seen significantly higher values of made in the 2008-09 fiscal year had to be returned to the industry production than has been experienced in the past. [...] Saskatchewan, from a low of 3.4 per cent of the value of production in 1990 to an anomalous high of 18.5 per cent in 2008-09.