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I-0.4
- Mining Tax Act
Table of Contents
Updated to 20 December 1999
CHAPTER
I
INTERPRETATION AND GENERALITIES
CHAPTER
II
LIABILITY
CHAPTER
III
COMPUTATION OF ANNUAL PROFIT
DIVISION
I
RULES RELATING TO THE COMPUTATION OF ANNUAL PROFIT
DIVISION
II
DEPRECIATION ALLOWANCE
DIVISION
III
EXPLORATION, MINERAL DEPOSIT EVALUATION AND MINE DEVELOPMENT ALLOWANCE
DIVISION
IV
INVESTMENT ALLOWANCE
DIVISION
IV.1
ADDITIONAL EXPLORATION ALLOWANCE
DIVISION
V
PROCESSING ALLOWANCE
DIVISION
V.0.1
ADDITIONAL DEPRECIATION ALLOWANCE
DIVISION
V.1
ADDITIONAL ALLOWANCE FOR A NORTHERN MINE
DIVISION
VI
Repealed, 1994, c. 47, s. 27.
CHAPTER
IV
COMPUTATION OF DUTIES
CHAPTER
V
CREDIT ON DUTIES
DIVISION
I
CREDIT ON DUTIES AND DEFERRABLE CREDIT ON DUTIES
DIVISION
II
CREDIT ON DUTIES REFUNDABLE FOR LOSSES
DIVISION
II.1
CREDIT ON DUTIES FOR THE COST OF BRINGING AN OREBODY INTO PRODUCTION
DIVISION
III
CREDIT ON DUTIES FOR LOSSES
DIVISION
IV
ORDER OF APPLICATION
DIVISION
V
Repealed, 1994, c. 47, s. 37.
CHAPTER
V.1
AMALGAMATION AND ACQUISITION OF ASSETS
DIVISION
I
AMALGAMATION
DIVISION
II
ACQUISITION OF ASSETS
CHAPTER
VI
ADMINISTRATIVE PROCEDURE AND APPEALS
DIVISION
I
RETURNS
DIVISION
II
ASSESSMENTS
DIVISION
III
PAYMENT OF DUTIES
DIVISION
IV
INTEREST
DIVISION
V
PENALTIES
DIVISION
VI
REFUNDS
DIVISION
VII
OBJECTIONS
DIVISION
VIII
APPEALS
CHAPTER
VII
ENFORCEMENT AND ADMINISTRATION
DIVISION
I
BOOKS, ACCOUNTS AND REPORTS
DIVISION
II
AUDIT AND INVESTIGATIONS
DIVISION
II.1
CONFIDENTIAL INFORMATION
DIVISION
III
RECOVERY
DIVISION
IV
PENAL PROVISIONS
DIVISION
V
REGULATIONS
CHAPTER
VIII
FINAL PROVISIONS
REPEAL SCHEDULE