This webinar will describe a unique Canadian tax incentive that provides significant tax benefits to individuals. The webinar will focus on flow-through shares issued by mining corporations. This webinar includes the Budget 2022 amendment for a Critical Mineral Exploration Tax Credit. Features: • Definition of a “flow-through share”, with tips and traps • Tax attributes of flow-through shares for the individual investor • An overview of the mining industry and the tax incentives • Renunciation rules, along with tips and traps • Benefits of typical flow-through shares and “Super flow-through shares”, and ways of evaluating the benefits, including: • Calculating the “break-even sales price” of a Super flow-through share and a typical flow-through share • Calculating the net cost of a Super flow-through share and a typical flow-through share in the different provinces and territories • Purchasing a unit of a Flow-through Limited Partnership, with tips and traps • Donations of flow-through shares to Registered Charities • Strategies for seniors • Risks and mitigation strategies Flow-through shares provide significant tax benefits to individual investors who are in the highest marginal tax bracket and are looking for ways to reduce personal tax payable.