into Canada’s portfolio superpower
Mining the opportunities in flow-through investing
in precious metals and in the critical minerals necessary for advancing technology and imagining a greener future.
Already a global powerhouse in the sourcing and exporting of these minerals, Canada depends on further exploration and innovation for its future.
This is why the government is investing in metal and mineral exploration — and incentivizing outside investment with flow-through investing.
So, why is it called flow-through?
Because tax deductions and credits given to mining companies for exploration “flow through” to the investor, delivering sizable tax advantages.
Canada’s metal and mineral potential:
Creating a strong, strategic, scalable supply
Canada’s energy independence and exporting economy rely on investment in discovery. The Canadian government is encouraging this in two ways:
Massive government funding to meet the growing demand for critical minerals
Tax incentives for private investors to help mining companies fund exploration
1 Government of Canada: Minerals and Metals Facts
2 Natural Resources Canada — News Release March 3, 2025: Investing to Make Canada a Global Critical Minerals Superpower
3 Report on Federal Tax Expenditures — Concepts, Estimates and Evaluations 2020: part 5
4 PDAC: Mineral Finance 2023: Shifting tides within the mineral industry
Ninepoint Partners LP is the investment manager to a number of funds (collectively, the “Funds”). Important information about these Funds, including their investment objectives and strategies, purchase options, and applicable management fees, performance fees (if any), and expenses, is contained in their prospectus. Please read the prospectus carefully before investing. There are ongoing fees and expenses associated with owning units of an investment fund. An investment fund must prepare disclosure documents that contain key information about the fund. You can find more detailed information about the fund in these documents. Investment funds are not guaranteed, their values change frequently and past performance may not be repeated. This communication does not constitute an offer to sell or solicitation to purchase securities of the Funds.
The Fund is generally exposed to the following risks. See the prospectus of the Fund for a description of these risks: Speculative Investments; Sector Risks; Lack of Operating History of the Partnership; Changes in Net Asset Values; Valuation and Liquidity of Resource Issuers; Global Economic Downturn; Tax Related Risks; Lack of Liquidity of Units; Flow-Through Share Premiums; Reliance on the Manager and/or Sub-Advisor; Conflicts of Interest; Possibility that Limited Partners may Receive Illiquid Securities on Dissolution; Financial Resources of the General Partner; Transferability of the Units; Resale Restrictions on Portfolio Securities; Short Sales; Derivatives; Lack of Suitable Investments; Cybersecurity Risk; Possible Loss of Limited Liability; Loan Facility.
The information contained herein does not constitute an offer or solicitation by anyone in the United States or in any other jurisdiction in which such an offer or solicitation is not authorized or to any person to whom it is unlawful to make such an offer or solicitation. Prospective investors who are not a resident in Canada should contact their financial advisor to determine whether securities of the Fund may be lawfully sold in their jurisdiction.
The income tax considerations applicable to an investor will vary depending on a number of factors, including whether units of flow-through funds are characterized as capital property, the province or territory in which he or she resides, carries on business, or has a permanent establishment, the amount that would be his or her taxable income but for the interest in the flow-through fund, and the legal characterization of the investor as an individual, corporation, trust, or partnership. Ninepoint Partners LP assumes no responsibility for any losses or damages, whether direct or indirect, which arise out of the use of this information. The information should not be regarded by recipients as a substitute for the exercise of their own judgment or for the advice of legal and tax advisors.