Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-0.4 - Mining Tax Act

Section 29.0.1
Disposition versions

Full text
29.0.1. In this division,
“adjusted annual profit” of an operator for a fiscal year means the amount that would be the operator’s annual profit for the fiscal year if the fourth paragraph of section 8 were read without reference to subparagraph e of subparagraph 1 and subparagraph f of subparagraph 2;
“adjusted profit margin” of an operator for a fiscal year means the proportion that the operator’s adjusted annual profit for the fiscal year is of the aggregate of all amounts each of which is the gross value of the operator’s annual output, for the fiscal year, from a mine it operates in the fiscal year;
“profit margin” of an operator for a fiscal year means the proportion that the operator’s annual profit for the fiscal year is of the aggregate of all amounts each of which is the gross value of the operator’s annual output, for the fiscal year, from a mine it operates in the fiscal year.
2017, c. 1, s. 56.
© Gouvernement du Québec