I-0.4 - Mining Tax Act

Section 5 Disposition versions

2017-02-08

5. For a fiscal year that begins after 31 December 2013, an operator is required to pay duties equal to the greater of

(1)  its mining tax on its annual profit for the fiscal year, determined under any of sections 29.1 to 29.3; and

(2)  its minimum mining tax for the fiscal year, determined under section 30.1.

For a fiscal year that begins before 1 January 2014, an operator is required to pay the duties on its annual profit for the fiscal year that are determined under section 30.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23; 1994, c. 47, s. 4; 2015, c. 21, s. 41; 2017, c. 1, s. 53.

2015-10-21

5. For a fiscal year that begins after 31 December 2013, an operator is required to pay duties equal to the greater of

(1)  its mining tax on its annual profit for the fiscal year, determined under section 29.1; and

(2)  its minimum mining tax for the fiscal year, determined under section 30.1.

For a fiscal year that begins before 1 January 2014, an operator is required to pay the duties on its annual profit for the fiscal year that are determined under section 30.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23; 1994, c. 47, s. 4; 2015, c. 21, s. 41.

1994-12-21

5. Every operator shall pay, for a fiscal year, duties on its annual profit for that fiscal year.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23; 1994, c. 47, s. 4.

1990-10-18

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.

1988-10-24

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.

1975, c. 30, s. 5; 1987, c. 64, s. 335.

1977-12-31

5. Every operator of a mine in Québec, except an operator subject to royalties fixed under section 179 of the Mining Act (chapter M-13), shall pay duties on his annual profit for each fiscal year.

1975, c. 30, s. 5.