I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r12 Disposition versions

2012-09-01

130R12. For the purposes of sections 130R23.1 and 130R52 and Class 29 in Schedule B, “manufacturing or processing” does not include

(a)  farming or fishing;

(b)  logging;

(c)  construction;

(d)  operating an oil or gas well or extracting petroleum or natural gas from a natural accumulation of petroleum or natural gas;

(e)  extracting minerals from a mineral resource;

(f)  processing of

i.  ore, other than iron ore or tar sands ore, from a mineral resource to any stage that is not beyond the prime metal stage or its equivalent,

ii.  iron ore from a mineral resource to any stage that is not beyond the pellet stage or its equivalent, or

iii.  tar sands ore from a mineral resource to any stage that is not beyond the crude oil stage or its equivalent;

(g)  producing industrial minerals;

(h)  producing or processing electrical energy or steam for sale;

(i)  processing natural gas as part of the business of selling or distributing gas in the course of operating a public utility;

(j)  processing heavy crude oil recovered from a natural reservoir in Canada, to a stage that is not beyond the crude oil stage or its equivalent; or

(k)  Canadian field processing.

s. 130R2; O.C. 1981-80, s. 130R2; O.C. 1983-80, s. 1; O.C. 3926-80, s. 1; O.C. 1535-81, s. 3; R.R.Q., 1981, c. I-3, r. 1, s. 130R2; O.C. 2962-82, s. 11; O.C. 500-83, s. 11; O.C. 2727-84, s. 2; S.Q. 1984, c. 47, s. 216; O.C. 2509-85, s. 2; O.C. 2583-85, s. 3; O.C. 615-88, s. 6; O.C. 1666-90, s. 3; O.C. 1114-92, s. 10; O.C. 1697-92, s. 6; O.C. 1539-93, s. 5; S.Q. 1994, c. 21, s. 50; O.C. 216-95; O.C. 35-96, s. 6; O.C. 1631-96, s. 1; O.C. 1707-97, s. 18; O.C. 1466-98, s. 20; O.C. 1454-99, s. 11; O.C. 1463-2001, s. 36; O.C. 1470-2002, s. 12; O.C. 1282-2003, s. 15; O.C. 1249-2005, s. 2; O.C. 1149-2006, s. 5; O.C. 1116-2007, s. 6; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 7.