I-4 - Act respecting the application of the Taxation Act
88.3. This chapter applies to persons who carry on one of the following activities:
(a) production, refining or marketing of petroleum, petroleum products or natural gas, or exploring or drilling for petroleum or natural gas;
(b) mining or exploring operations;
(c) processing mineral ores for the purpose of recovering metals therefrom;
(d) a combination of processing mineral ores for the purpose of recovering metals therefrom, and processing metals recovered from the ores so processed;
(e) refining metals; or
(f) operating a pipeline for the transmission of oil or natural gas.