On February 27, 2018, Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government’s third budget, Equality + Growth = A Strong Middle Class (“Budget 2018”). Budget 2018 proposes to extend, for another year, until March 31, 2019, eligibility for the 15-per-cent mineral exploration tax credit on eligible expenses under flow-through share agreements. The mineral exploration tax credit helps junior exploration companies to raise capital from individual investors to finance “grassroots” mineral exploration away from an existing mine site.