5.Every operator of a mine in Québec shall pay duties on his annual profit for each fiscal year, except
(1) an operator subject to the payment of royalties under section 204 of the Mining Act (chapter M-13.1);
(2) from 18 October 1990, an operator who engages in the mining of surface mineral substances, as defined in section 1 of the Mining Act, or the mining of mineral substances the right in or over which was surrendered to the owner of the soil pursuant to section 5 of the said Act.
1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23.
5.Every operator of a mine in Québec, except an operator subject to royalties fixed under sections 155 and 204 of the Mining Act (chapter M-13.1), shall pay duties on his annual profit for each fiscal year.