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I-0.4 - Mining Tax Act

Table of Contents Updated to 20 February 2024

CHAPTER I INTERPRETATION AND GENERALITIES
CHAPTER I.1 USE OF CANADIAN CURRENCY OR FUNCTIONAL CURRENCY
CHAPTER II LIABILITY
CHAPTER III COMPUTATION OF ANNUAL PROFIT AND OF MINE-MOUTH OUTPUT VALUE
CHAPTER IV COMPUTATION OF DUTIES
- DIVISION I MINING TAX ON ANNUAL PROFIT
- DIVISION II MINIMUM MINING TAX
CHAPTER V DUTIES CREDIT
CHAPTER V.1 AMALGAMATION AND ACQUISITION OF ASSETS
- DIVISION I AMALGAMATION
- DIVISION II ACQUISITION OF ASSETS
CHAPTER V.2 ANTI-AVOIDANCE
CHAPTER VI ADMINISTRATIVE PROCEDURE
CHAPTER VII ENFORCEMENT AND ADMINISTRATION
CHAPTER VIII FINAL PROVISIONS
REPEAL SCHEDULE