Tax on gold mining [individual]

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    I believe there is a $75,000 tax threshold for an individual gold miner. I refer to an individual or partnership not someone owning shares in a company. If a partnership, is that threshold available to each partner? Asking for a friend.

    I did a search but couldn't find the right key words. Can anyone help?

    Friend will get professional advice of course but likes to be informed first.
 
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