T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 10r5 Disposition versions

2017-04-12

10R5. For the purposes of this section and of subparagraph viii of paragraph a and subparagraph iv of paragraph b of section 10 of the Act, the following mean:

(a)  “mining”: all of the work contributing to the recovery and to the processing of peat or mineral ores coming from a mineral resource up to the first stage of concentration or the equivalent;

(b)  “farming operation”: all activity that constitutes farming within the meaning of the Act;

(c)  “forest operation”: cutting work, handling and transportation of timber carried out in a forest for the purpose of exploiting it and the necessary work to be done in connection with those activities that is carried out in a forest by a person operating a business and reforestation work following the cutting of timber, except transformation of timber and all work subsequent to the transformation, in a forest or elsewhere;

(d)  “mining operation”: all activity carried out to discover a mineral resource in Québec or for the mining of such a resource;

(e)  “mineral resource”: peat, a deposit of base or precious metals, coal, bituminous or oil sands, oil shale, or a mineral deposit from which the principal mineral extracted is:

i.  an industrial mineral contained in a non-bedded deposit, as certified by the Minister of Natural Resources and Wildlife;

ii.  sylvite, halite or gypsum;

iii.  silica that is extracted from sandstone or from quartzite;

iv.  (subparagraph revoked);

v.  (subparagraph revoked).

R.R.Q., 1981, c. T-1, r. 1, s. 10.5; O.C. 3470-81, s. 4; O.C. 1724-88, s. 2; O.C. 743-91, s. 5; S.Q., 1994, c. 13, s. 17; O.C. 1463-2001, s. 1; O.C. 1116-2007, s. 5; O.C. 321-2017, s. 4.

2012-09-01

10R5. For the purposes of this section and of subparagraph viii of paragraph a and subparagraph iv of paragraph b of section 10 of the Act, the following mean:

(a)  “mining”: all of the work contributing to the recovery and to the processing of peat or mineral ores coming from a mineral resource up to the first stage of concentration or the equivalent;

(b)  “farming operation”: all activity that constitutes farming within the meaning of the Act;

(c)  “forest operation”: cutting work, handling and transportation of timber carried out in a forest for the purpose of exploiting it and the necessary work to be done in connection with those activities that is carried out in a forest by a person operating a business and reforestation work following the cutting of timber, except transformation of timber and all work subsequent to the transformation, in a forest or elsewhere;

(d)  “mining operation”: all activity carried out to discover a mineral resource in Québec or for the mining of such a resource;

(e)  “mineral resource”: peat, a deposit of base or precious metals, coal, bituminous or oil sands, oil shale, or a mineral deposit from which the principal mineral extracted is:

i.  an industrial mineral contained in a non-bedded deposit, as certified by the Minister of Natural Resources and Wildlife;

ii.  sylvite, halite or gypsum;

iii.  silica that is extracted from sandstone or from quartzite;

iv.  granite; or

v.  slate.

R.R.Q., 1981, c. T-1, r. 1, s. 10.5; O.C. 3470-81, s. 4; O.C. 1724-88, s. 2; O.C. 743-91, s. 5; S.Q., 1994, c. 13, s. 17; O.C. 1463-2001, s. 1; O.C. 1116-2007, s. 5.