Regarding the requirement under para. (e) of the “flow-through critical mineral mining expenditure” definition that the required certification by a “qualified engineer or geoscientist” be “completed … no more than 12 months before the time that the agreement is made,” CRA indicated that the prescribed form is in the process of being completed and will be released to the public very shortly, and that it should be attached to one of the existing forms that are already required in connection with a flow-through share offering, such as the T100A.
CRA then repeated the guidance on the filing of the required information by letter, pending the release of the form, as described in detail in 2022-0949081E5.