SR&ED Opportunities in Mining
Mining Industries might be underestimating the extent of their SR&ED eligible projects.
It is important for first understand what mining activities are excluded from SR&ED eligible activities:
Statutory exclusions, routine operations, and business and planning activities.
Statutory exclusions include prospecting and early-stage mineral exploration, standard drilling or core sampling, and active commercial production and ore extraction. These are considered standard field operations rather than experimental development, although some may be covered by other incentives, other Canadian Tax Incentives for mining & exploration such as Canadian Exploration Expenses (CEE), Canadian Development Expenses (CDE), Mineral & Critical Mineral exploration credit and more.
Routine operations—including quality control and routine assay testing, regular environmental monitoring, and maintenance and troubleshooting of standard equipment—rely on publicly available knowledge and established engineering practices.
Business and planning activities, such as pre-feasibility studies or preliminary economic assessments, market research and sales promotion, and on-the-job training in equipment operation, focus on commercial, economic, or standard workforce planning rather than systematic scientific investigation.
So, what are the scenarios that may be encountered in Mining Industries and may be eligible for SR&ED
- Developing improved ore processing, mineral separation, and recovery technologies
Examples:
– Developing modified crushing, grinding, sorting, flotation, leaching, or other processing approaches to improve recovery, selectivity, or energy efficiency from complex or variable ores.
– Testing alternative reagents, process conditions, or circuit configurations to improve recovery and reduce excessive losses.
– Developing processes to recover critical minerals from low grade deposits, tailings, waste rock, slags, or other challenging feedstocks. - Developing automated, remotely operated, and advanced mine monitoring systems
Examples:
– Developing autonomous or remotely operated drilling, haulage, loading, or material handling systems.
– Developing sensing, navigation, geotechnical monitoring, or data analysis systems to detect changes in ground conditions, equipment state, ventilation, or other operating parameters. - Engineering improved mining equipment, process systems, and electrification technologies
Examples:
– Developing specialized machining or surface finishing methods for process piping and other equipment where size, geometry, access limitations, or operating conditions make conventional methods ineffective.
– Developing or modifying mining equipment, mechanical assemblies, hydraulic systems, structural components, or process equipment to perform under severe operating conditions (high loads, abrasion, corrosive materials, high temperatures).
– Developing battery electric mining equipment, charging systems, power distribution architectures, or energy management approaches capable of meeting demanding mine operating cycles. - Developing mine water, waste treatment, and environmental technologies
Example: Developing or improving technologies to treat, recover, reuse, monitor, or remediate mine water, wastewater, tailings, waste rock, and other mine site waste streams.
If this sounds like your experience, it’s worth a conversation before your Filing Deadline.
Not sure where to start? We can help you identify and track eligible activities, optimize your SR&ED claim, and explore additional funding for costs not covered by SR&ED tax credits.
Our team brings decades of combined experience in successfully preparing and filing SR&ED claims for clients year after year.
For assistance in preparing your submission and to position your application for approval contact EVAMAX Group to help you with the process. You may also email us at info@evamax.com or call 1-877-711-7733.