Foreign Investment in Canada
CIM Bulletin, Vol. 87, No. 982, 1994
Robert B. Parsonst Partner. Price Waterhouse, Toronto
Canadian investment abroad has been the focus of considerable attention in recent years. Canadian mining companies have been heavy investors in Latin America. and are taking a hard look at Central Asia and the Pacific Rim. This international flow of capital is not one-way. however. Foreign mining companies continue to make substantial investments in Canada's mining industry. This month. Tax Notes addresses some of the main Canadian income tax implications of foreign investment in Canada.
