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

Section 5 Disposition versions

2012-09-01

5. In order to establish the facts pertinent to the allowance to which an operator is entitled, the latter must draw up a cumulative statement of the works mentioned in this Regulation that have been terminated since 28 March 1979 up until the end of the first fiscal year to end after that date together with a cumulative statement of the works for each subsequent fiscal year.

With respect to drifts for exploration an operator must demonstrate with pertinent plans that the works carried out are in accordance with paragraph c of section 1.

R.R.Q., 1981, c. D-15, r. 1, s. 5.