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I-0.4 - Mining Tax Act
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| Alphanumeric | Title |
|---|---|
| I-0.4, r. 1 | Regulation respecting the mining exploration and development expenses and works mentioned in subparagraph d of section 18 of the Mining Tax Act |
Table of Contents
- CHAPTER I INTERPRETATION AND GENERALITIES
- CHAPTER I.1 USE OF CANADIAN CURRENCY OR FUNCTIONAL CURRENCY
- CHAPTER II LIABILITY
- CHAPTER III COMPUTATION OF ANNUAL PROFIT AND OF MINE-MOUTH OUTPUT VALUE
- DIVISION I RULES RELATING TO COMPUTATION OF GROSS VALUE OF ANNUAL OUTPUT
- DIVISION I.1 RULES RELATING TO COMPUTATION OF ANNUAL PROFIT
- DIVISION I.2 RULES RELATING TO COMPUTATION OF MINE-MOUTH OUTPUT VALUE
- DIVISION II DEPRECIATION ALLOWANCE
- DIVISION III EXPLORATION, MINERAL DEPOSIT EVALUATION AND MINE DEVELOPMENT ALLOWANCE
- DIVISION III.1 EXPLORATION, DEVELOPMENT, COMMUNITY CONSULTATIONS, ENVIRONMENTAL STUDIES AND SUSTAINABLE DEVELOPMENT CERTIFICATION ALLOWANCES
- DIVISION IV Repealed, 2011, c. 6, s. 44.
- 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 V.2 ADDITIONAL ALLOWANCE FOR A MINE SITUATED IN NORTHERN QUÉBEC
- DIVISION VI Repealed, 1994, c. 47, s. 27.
- CHAPTER IV COMPUTATION OF DUTIES
- CHAPTER V DUTIES CREDIT
- DIVISION I Repealed, 2011, c. 6, s. 60.
- DIVISION I.1 NON-REFUNDABLE DUTIES CREDIT ON ACCOUNT OF MINIMUM MINING TAX
- DIVISION II REFUNDABLE DUTIES CREDIT FOR LOSSES
- DIVISION II.1 Repealed, 2011, c. 6, s. 62.
- DIVISION III Repealed, 2011, c. 6, s. 62.
- DIVISION IV Repealed, 2011, c. 6, s. 62.
- DIVISION V Repealed, 1994, c. 47, s. 37.
- CHAPTER V.1 AMALGAMATION AND ACQUISITION OF ASSETS
- CHAPTER V.2 ANTI-AVOIDANCE
- CHAPTER VI ADMINISTRATIVE PROCEDURE
- CHAPTER VII ENFORCEMENT AND ADMINISTRATION
- CHAPTER VIII FINAL PROVISIONS
- REPEAL SCHEDULE
