Canada Income Tax Act section 127.49 activity-scope term for extraction, specified processing, recycling, synthetic graphite, spheronization, and coating activities.
Qualifying mineral activity routes Canadian clean technology manufacturing credit evidence by activity type. It covers extraction from deposits or tailings, specified mineral processing, certain recycling activities, synthetic graphite activities, and graphite spheronization/coating.
Income Tax Act, section 127.49 Clean Technology Manufacturing Investment Tax Credit
qualifying mineral activity means the extraction of resources from a mineral deposit or from a tailing pond; a specified mineral processing activity that is performed at a mine site or well site; a specified mineral processing activity that is performed at a location other than a location described in paragraph (b); a recycling activity that is sorting, disassembly or shredding of a recyclable material, or a material processing activity substantially similar to a specified mineral processing activity; a synthetic graphite activity that is performed during or after the graphitization stage, and a material processing activity substantially similar to a specified mineral processing activity; or spheronization of graphite or coating of spheronized graphite.
North American critical-minerals/materials source layer; source-specific and not interchangeable with EU CRMA or EU Conflict Minerals definitions.
Reference: Income Tax Act, subsection 127.49(1), qualifying mineral activity
Implementation records should capture the qualifying material, qualifying mineral activity type, mineral deposit or tailing pond link, mine/well site or other processing location, recycling/synthetic graphite/spheronization route, specified mineral processing activity link, and project/property evidence.
Canada qualifying mineral activity is an activity-scope control: it prevents a listed material from being treated as credit-relevant unless the extraction, processing, recycling, graphite, or coating activity is also in scope.