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Sustainable Development Certification Allowance

Operators can deduct a sustainable development certification allowance in calculating their annual profit for a fiscal year that ends after March 21, 2019, for expenses incurred after March 21, 2019, and before January 1, 2022.

The maximum allowance that operators can deduct for a fiscal year is equal to the balance of its cumulative sustainable development certification expenses at the end of that year.

Balance of cumulative sustainable development certification expenses

In general, the balance of cumulative sustainable development certification expenses at the end of a fiscal year corresponds to the expenses that the operator incurred after March 21, 2019, with the Underwriters Laboratories of Canada (ULC) to obtain or maintain ECOLOGO certification for its mining exploration activities, minus the amounts that the operator deducted as a sustainable development certification allowance in calculating its annual profit for the previous fiscal years that ended after March 21, 2019.

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