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I-0.4 - Mining Tax Act

Section 20
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Full text
20. (Repealed).
1975, c. 30, s. 20; 1994, c. 47, s. 21.
20. In this division,
(a)  “refining” means any treatment of smelter product or concentrate to remove impurities, producing very high grade metal in the metallic state;
(b)  “concentration” means any treatment of ore, reject or tailing to separate a mineral substance from its gangue and obtain a concentrate;
(c)  “smelting” means any treatment of an ore or concentrate wherein the charge is melted and chemically converted to produce a slag and a matte or metal in the metallic state containing impurities.
1975, c. 30, s. 20.
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