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Aclara Announces R&D Tax Rebate from the Government of Chile

Corporate Updates

ACLARA ANNOUNCES R&D TAX REBATE FROM THE GOVERNMENT OF CHILE

TORONTO, ON, November 15, 2023 – Aclara Resources Inc. (“Aclara” or the “Company”) (TSX: ARA) is

pleased to announce that REE UNO SpA , its wholly owned subsidiary that holds 100% stake in the Penco

Module (the “Project”), has received a tax rebate of approximately US$ 2.1 million from the Corporación de

Fomento de la Producción (“CORFO”) for Research and Development (“R&D”) expenses related to the

installation and operations of the Pilot Plant. CORFO, which is the Chilean government institution in charge

of promoting the production of goods and services and economic regional growth , has validated the pilot

plant R&D expenses and determin ed this project to be key to the future production of the rare earths

necessary for the manufacturing of permanent magnets used in wind turbines, electric vehicles, and other

technologies vital to the energy transition.

Francois Motte (Aclara’s Chief Financial Officer) commented:

“We are pleased to receive our second tax rebate based on R&D expenditures, which affirms our commitment to

innovation and compliance with stringent environmental standards in our future operations. Our commitment to

R&D continues to drive us forward, with a clear focus on enhancing production efficiency, reducing costs,

optimizing capital expenditures (CAPEX), all while upholding our exemplary environmental compliance. We want

to express especial thanks to CORFO for recognizing the importance of this activity both for Chile and for our

fight against climate change”

R&D Scope for the Tax Rebate

The successful completion of the laboratory testing phase (announced on November 09, 2022) gave birth to

“Circular Mineral Harvesting”, a unique and internationally patented process that not only results in attractive

recoveries of Rare Earths but also minimizes the associated environmental footprint. Circular Mineral

Harvesting, through recycling, allows 95% of the water utilized by the process plant to be retained within the

circuit, and 99% of the main reagent (ammonium sulphate) to be recirculated, with no liquid residues be ing

produced, thus negating the need for a tailings storage facility. In addition, the mining activities do not require

the use of explosives or the crushing and milling of the ionic clay feedstock, resulting in an operation with a

very low carbon footprint.

The Circular Mineral Harvesting process was demonstrated through a pilot plant facility which (i) v alidated

the closed -circuit flowsheet by producing a HREE concentrate at a semi -industrial scale , (ii) g enerated

processed clays to confirm that they are chemically stable when returned to the field, (iii) c onfirmed the

processing parameters and process flowsheet design , (iv) generated a high-purity HREE concentrate for

separation trials in support of future off-take agreements, and (v) demonstrated to relevant stakeholders the

environmental sustainability of the process design.

Tax Rebates

The tax rebate awarded by CORFO covers the construction and operation expenses of the pilot plant for a

maximum amount of CLP $ 5,234 million (approximately US$ 6.0 million). The tax rebate includes the

discounting of 35% (CLP$ 1,832 million or approximately US$ 2.1 million) of such approved expenses from

Income Tax payments once the Project is in operation. This benefit comes in addition to the 27% tax shield

generated over the remaining 65% of such expenses (CLP$ 919 million or approximately US$ 1.1 million).

During 2021, t he Company received a similar tax rebate incentive related to R&D activities of CLP$ 4,393

million (approximately US$ 5.0 million) , also awarded by CORFO. This tax rebate had the same structure as

the one recently received.

About Aclara

Aclara Resources Inc. (TSX: ARA) is a development-stage company that focuses on heavy rare earth mineral

resources. Its primary project is located in the Biobío Region of southern Chile. The company is dedicated to

developing its mineral resources through a project known as the Penco Module. This module encompasses

an area of approximately 600 hectares and contains ionic clays that are rich in heavy rare earth elements.

Currently, Aclara Resources is primarily focused on the development, construction, and future operation of

the Penco Module. The goal is to establish a processing plant that will produce a heavy rare earth concentrate.

This concentrate will be generated by processing clays obtained from nearby deposits.

Aclara's extraction process offers several environmentally attractive features. It does not involve blasting,

crushing, or milling. Additionally, it does not generate tailings, eliminating the need for a tailings storage

facility. The company utilizes 100% recycled water and minimizes water consumption through high levels of

water recirculation. The ionic clay feedstock is amenable to leaching with a fertilizer, and harmful

radionuclides are not produced.

Simultaneously, alongside the development of the Penco Module, the company intends to identify further

opportunities for increasing rare earth element production. This will involve intensive greenfield exploration

programs and the development of additional project "modules" within the company's concessions.

Forward-Looking Statements

This news release contains “forward-looking information” within the meaning of applicable securities legislation,

which reflects the Company’s current expectations regarding future events, including statements with regard to

enhancing production efficiency, reducing costs, optimizing capital expenditures (CAPEX) and compliance with

stringent environmental standards. Forward-looking information is based on a number of assumption s and is

subject to a number of risks and uncertainties, many of which are beyond the Company’s control. Such risks and

uncertainties include, but are not limited to, risks related to operating in a foreign jurisdiction, including political

and economic problems in Chile; risks related to changes to mining laws and regulations and the termination or

non-renewal of mining rights by governmental authorities; and risks related to failure to comply with the law or

obtain necessary permits and licenses or renew them; the costs of compliance with environmental regulations;

actual production, capital and operating costs which may be different than those anticipated ; the Company’s

possible inability to successfully complete the development, construction and start -up of mines and new

development projects; risks related to mining operations; and dependence on the Penco Module. Aclara cautions

that the foregoing list of factors is not exhaustive. For a detail ed discussion of the foregoing factors, among

others, please refer to the risk factors discussed under “Risk Factors” in the Company’s annual information form

dated as of March 28, 2023 filed on the Company’s SEDAR profile. Actual results and timing could differ materially

from those projected herein. Unless otherwise noted or the context otherwise indicates, the forward -looking

information contained in this news release is provided as of the date of this news release and the Company does

not undertake any obligation to update such forward-looking information, whether as a result of new information,

future events or otherwise, except as expressly required under applicable securities laws.

For further information, please contact:

Ramon Barua

Chief Executive Officer

[email protected]