EX-2.01.SCH 2 cmp-20240930.htm EX-2.01.SCH Document
Exhibit 2.01

Resource Extraction Payment Report

Project-level disclosure

The table below sets forth our payments made to governments for the fiscal year ended September 30, 2024, by project and type of payment.

For the year ended September 30, 2024
(U.S.$ thousand)(1)
TaxesRoyaltiesFeesProduction
Entitlements
BonusesDividendsPayments for
infrastructure
improvements
Community and social responsibility
payments
Total
United States
Compass Minerals International, Inc.9,644 (2)— — — — — — — 9,644 
Cote Blanche Island— — — — — — — —  
Lyons— — — — — — — —  
Ogden – SOP— — — — — — — —  
Ogden – Solar Salt— — — — — — — —  
Ogden – Magnesium Chloride— — — — — — — —  
Canada
Compass Minerals Canada Corp.18,669 (3)4,982 — — — — — — 23,651 
Amherst— — — — — — — — — 
Goderich Mine245 (4)— — — — — — — 245 
Goderich Plant62 (5)— — — — — — — 62 
Unity101 (6)118 — — — — — — 219 
United Kingdom
Winsford249 (7)— — — — — — — 249 
Total28,970 5,100       34,070 
(1)All payments are reported in U.S. dollars. Payments relating to projects in Canada were made in Canadian dollars and payments relating to the project in the United Kingdom were made in British pound sterling. Such payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rates as of September 30, 2024.
(2)Compass Minerals International, Inc. (the “Company”) files a consolidated income tax return in the U.S., which includes all U.S. entities including the projects listed. The U.S. Federal Government levies corporate income taxes at the consolidated group level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the U.S. consolidated group level. The payments relate not to particular projects but to the consolidated U.S. income of the Company. The reported amount represents $9,446 thousand of Federal income taxes paid to the U.S Federal Government and $198 thousand of withholding taxes paid to the Government of Brazil on behalf of the Company for interest paid to the Company by its Brazilian subsidiary.
(3)Compass Minerals Canada Corp. files a consolidated income tax return. The Government of Canada levies corporate income taxes at the entity level rather than on a per-project basis. The reported amount represents $17,261 thousand of income taxes on entity-level profits paid to the Canada Revenue Agency and $1,001 thousand of provincial-level income taxes on entity-level profits paid to the Province of Quebec.
(4)Represents property taxes paid to the Town of Goderich attributable to Goderich Mine.
(5)Represents property taxes paid to the Town of Goderich attributable to Goderich Plant.



(6)Represents property taxes.
(7)Includes $774 thousand in income taxes paid in fiscal year 2024 netted against income tax refunds of $979 thousand received in fiscal year 2024, and $454 thousand in property taxes.








Government-level disclosure

The table below sets forth our payments made to governments for the fiscal year ended September 30, 2024, by government and type of payment.

For the year ended September 30, 2024
(U.S.$ thousand)(1)
TaxesRoyaltiesFeesProduction
Entitlements
BonusesDividendsPayments for
infrastructure
improvements
Community and social responsibility
payments
Total
United States
U.S. Federal Government9,446 — — — — — — — 9,446 
Brazil
Government of Brazil198 — — — — — — — 198 
Canada
Government of Canada17,261 — — — — — — — 17,261 
Government of Ontario407 4,982 — — — — — — 5,389 
Government of Saskatchewan— 118 — — — — — — 118 
Government of Quebec1,001 — — — — — — — 1,001 
Rural Municipality of Round Valley No. 410101 — — — — — — — 101 
Town of Goderich307 — — — — — — — 307 
United Kingdom
Government of the United Kingdom(205)— — — — — — — (205)
Cheshire454 — — — — — — — 454 
Total28,970 5,100       34,070 
(1)All payments are reported in U.S. dollars. Payments relating to projects in Canada were made in Canadian dollars and payments relating to the project in the United Kingdom were made in British pound sterling. Such payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rates as of September 30, 2024.





Payment details disclosure

The table below provides the details of payments made to governments for the fiscal year ended September 30, 2024.

For the year ended September 30, 2024
Subnational JurisdictionGovernmentBusiness segmentProjectResourceExtraction Method
Amount
(U.S.$ thousand)(1)
United States
U.S. Federal GovernmentU.S. Federal GovernmentAll
Compass Minerals International, Inc. (U.S. consolidated group level)(2)
N/AN/A9,446 
LouisianaU.S. Federal GovernmentSaltCote Blanche IslandRock SaltUnderground Mining— 
KansasU.S. Federal GovernmentSaltLyonsMechanically-Evaporated SaltWell— 
UtahU.S. Federal GovernmentPlant NutritionOgden – SOPSOPWell— 
UtahU.S. Federal GovernmentSaltOgden – Solar SaltSolar SaltWell— 
UtahU.S. Federal GovernmentSaltOgden – Magnesium ChlorideMagnesium ChlorideWell— 
Total9,446 
Brazil
Government of BrazilGovernment of BrazilPlant NutritionN/AN/AN/A198 
Total198 
Canada
Government of CanadaGovernment of CanadaSalt
N/A(3)
N/AN/A17,261 
QuebecQuebecSalt
N/A(4)
N/AN/A1,001 
OntarioGovernment of OntarioSaltGoderich MineRock SaltUnderground Mining5,389 
OntarioTown of GoderichSaltGoderich MineRock SaltUnderground Mining245 
OntarioTown of GoderichSaltGoderich PlantMechanically-Evaporated SaltWell62 
SaskatchewanRural Municipality of Round Valley No. 410SaltUnityMechanically-Evaporated SaltWell101 
SaskatchewanRural SaskatchewanSaltUnityMechanically-Evaporated SaltWell118 
Total24,177 
United Kingdom
United KingdomUnited KingdomSalt
Winsford(5)
Rock SaltUnderground Mining(205)
CheshireCheshireSaltWinsfordRock SaltUnderground Mining454 
Total249 
(1)All payments are reported in U.S. dollars. Payments relating to projects in Canada were made in Canadian dollars and payments relating to the project in the United Kingdom were made in British pound sterling. Such payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rates as of September 30, 2024.
(2)The Company files a consolidated income tax return in the U.S. The U.S. Federal Government levies corporate income taxes at the consolidated group level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the U.S. consolidated group level. The payments relate not to particular projects but to the consolidated U.S. income of the Company.
(3)Compass Minerals Canada Corp. files a consolidated income tax return. The Government of Canada levies corporate income taxes at the entity level rather than on a per-project basis.
(4)Compass Minerals Canada Corp. files a consolidated income tax return. The Government of Quebec levies corporate income taxes at the entity level rather than on a per-project basis.
(5)The reported amount represents income taxes paid of $774 thousand in fiscal year 2024 netted against income tax refunds of $979 thousand received in fiscal 2024.