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The Exempt Market

A section of Canadian capital markets where financial securities are offered under prospectus exemptions.

Canadian companies in mining, oil & gas and renewable energy sectors require financing for exploration and development of their projects. Certain resource companies offer flow-through shares to accredited investors as a tax incentive investment. The credits from exploration expenses get renounced to the investor from the issuer. Purchasers of flow-through shares will receive up to 75% of their investment in tax credits, thus creating a tax advantaged product. The exact percentage varies by province.

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advantages of flow-through
investments

  • Investors can receive up to 75% of their Flow-Through investment in tax credits.

  • Flow-Through shares are recognized by CRA & Revenue Canada as a mean of bringing capital to the natural resource sector. 

  • An available tax advantaged investment product while most tax shelters have been eliminated.

  • Preferential tax treatment as Flow-Through profits are taxed as capital gains.

  • Unique investment in an Accredited Investor's diversified portfolio.

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