Maple Leaf Flow-Through

In Canada, both individuals and corporations have the opportunity to invest in Maple Leaf Flow-Through Shares. This investment option is open to all Canadians who are interested in exploring opportunities to diversify their portfolio and potentially benefit from the tax advantages associated with flow-through shares.

Canadian residents who are individuals and are of the age of majority in their province or territory can invest if they qualify as an accredited investor (all provinces) or are eligible to invest in Alberta, Saskatchewan, Manitoba, or Nova Scotia or reside in British Columbia. Additionally, an investor who is not an individual and subscribes for not less than $150,000 may also purchase.

The easiest way to purchase a Maple Leaf Flow-Through Share is to talk to your financial advisor. Your broker/advisor will discuss and fill out our subscription form for you. Feel free to contact us for more information (604) 684 5750 or info@mapleleaffunds.ca

The rollover is typically 6 months after the Limited Partnership’s 1st calendar year-end.

Maple Leaf Flow-through shares are like any other common share issued by a company, except they also provide tax benefits to the investor. A flow-through share is granted to mining companies to facilitate financing their exploration and project development activities.

Flow-through shares for Canadian resource exploration and development were introduced into the Income Tax Act almost 70 years ago. The program was introduced to support cyclical industries during difficult times, but its overwhelming success has positioned Canada’s capital markets as a global leader in resource finance. This leadership in accessing capital has led to Canada being home to more mining companies than any other country in the world. It has also allowed Canadian companies to engage in more global exploration and development and attract top resource talent. This remarkable achievement is a testament to the resilience and ingenuity of the Canadian people.

To invest in a Maple Leaf Flow-Through, you need to make a minimum investment of $5,000. If you’re interested in investing more, you can buy in increments of $100. This information can help you decide how much you want to invest in the fund.

Investing in Maple Leaf Flow-Through shares can provide significant tax savings of up to $7,057 per $10,000 investment. These tax savings are made possible through a combination of tax deductions and tax credits. By investing in Maple Leaf Flow-Through shares, you can benefit from Canadian exploration expenses (CEE), which are 100% deductible against 2024 taxable income. Additionally, you can take advantage of either the federal 15% mineral exploration tax credit (METC) or the new 30% critical mineral exploration tax credit (CMETC), both of which are deductible from 2024 taxes owing. Moreover, depending on your province of residence, you may also be eligible for provincial tax credits (BC, SK, MB, ON) or tax deductions (QC), which can further reduce your tax bill. Overall, investing in Maple Leaf Flow-Through shares can be an excellent way to save on taxes while supporting Canadian exploration and mining.