Provides transferable Crown royalty and freehold production tax credits equal to 15% of eligible costs for greenfield or brownfield value-added processing projects involving 11 designated critical minerals in Saskatchewan. Credits are capped at $75 million per project and claimed over three operational years. Enables multi-company participation through full credit transferability.
Eligible projects are greenfield or brownfield value-added processing developments for specified critical minerals with at least $10 million in eligible costs. Projects must not be operational before application and costs must be incurred from specified dates.