FOREIGN-INVESTMENT IN CANADA

Canadian investment abroad has been the focus of considerable attentio n in recent years. Canadian mining companies have been heavy investors in Latin America, and are taking a hard look at Central Asia and the Pacific Rim. This international flow Of capital is not one-way, howeve r. Foreign mining companies continue to make substantial investments i n Canada's mining industry. This month, Tax Notes addresses some of th e main Canadian income tax implications of foreign investment in Canad a.