── SERVICES

Three disciplines. Every sector we serve.

Independent audit, tax and advisory support for organizations across mining, metals, energy and physical commodities.

01 — Audit

Audit & Assurance

Independent audit and assurance for resource companies, physical commodity traders and multinational groups operating across complex jurisdictions and supply chains. Our approach goes beyond the financial statements themselves to consider the commercial and operational evidence that supports them, including physical inventory, title and risk transfer, provisional and formula-based pricing, assays and settlement adjustments, hedging and derivative positions, foreign-currency exposures, intercompany transactions, component audits and cross-border consolidation. We focus on whether the reported numbers accurately reflect the underlying movement, valuation and ownership of resources and commodities throughout the group

Commodity | Inventory | Provisional Pricing | Derivatives & Hedging | Group & Component Audits | Foreign Operations | IPO Readiness

Reporting frameworks — IFRS 6 · IAS 2 · IFRS 9 · IFRS 15

02 — Tax

Tax

Canadian and international tax advisory for multinational resource groups navigating multiple tax systems, including royalties and resource taxes, transfer pricing, withholding tax, cross-border financing, offshore and low-tax jurisdictional structures, foreign-affiliate planning, tax treaty considerations and the compliant repatriation of funds to Canadian parent entities.

We advise on the establishment and operation of international trading, holding and treasury entities in commercially appropriate jurisdictions, including the Seychelles, Hong Kong, Singapore, Cayman Islands, British Virgin Islands, Nevis and Panama. Our work considers corporate taxation, treaty access, transfer pricing, permanent-establishment exposure, economic substance, banking, governance and the commercial functions performed by each entity.

We advise multinational groups on the movement of capital, earnings and liquidity between operating subsidiaries, trading entities and Canadian parent companies, including dividends, intercompany financing, management and service arrangements, withholding taxes, foreign-affiliate considerations and other compliant repatriation strategies.

Canadian Corporate Tax | International & U.S. Tax | Transfer Pricing | Withholding Tax & Treaties | VAT, GST & Customs | Global Minimum Tax

03 — Advisory

Advisory

Transaction, valuation and finance-function advice for organizations navigating a deal, a listing or increasingly complex financial reporting — paired with strategic tax planning aimed at improving after-tax outcomes across the group. Beyond transaction and reporting support, our advisory practice works with clients to identify legitimate opportunities for tax optimization and tax savings, structure loss positions effectively, and make the strategic decisions that reduce tax exposure without compromising the integrity of the group's reporting.

Our advisory services include:

  • acquisitions;

  • divestitures;

  • due diligence;

  • quality of earnings;

  • valuation;

  • impairment;

  • financial modelling;

  • IPO readiness;

  • capital-markets readiness;

  • finance-function improvement;

  • tax optimization and planning;

  • identification of available tax savings;

  • non-capital and capital loss carryforward ("forward loss") planning;

  • Allowable Business Investment Losses (ABILs);

  • reorganizations supporting tax-efficient structuring; and

  • other strategic decisions aimed at minimizing tax exposure

── SPECIALIST AREAS

Where the complexity concentrates

International Tax

Foreign affiliates, permanent establishments and treaty positions for Canadian-headquartered groups.

U.S. Tax

Federal and state tax support for resource groups with U.S. operations, inventory or trading activity.

Transfer Pricing

Pricing intercompany metal, mineral and energy transactions on real commercial terms.

Global Coordination

One Global team reconciling local positions into a single group-wide answer.

WHY RESOURCES ARE TAX-COMPLEX

One transaction, several taxing jurisdictions.

A resource may be extracted in one country, processed in another, financed from a third and sold through a trading company in a fourth, each step capable of asserting its own taxing rights over the same economic value.

See how this applies to your group.

Speak With Our Team →