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I-0.4 - Mining Tax Act

Section 30
Disposition versions

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30. The amount that an operator is required to pay, under the second paragraph of section 5, as duties for a fiscal year that begins before 1 January 2014 is equal to the amount obtained by multiplying its annual profit for the fiscal year by its tax rate for the fiscal year.
1975, c. 30, s. 30; 1979, c. 74, s. 2; 1985, c. 39, s. 6; 1994, c. 47, s. 28; 2011, c. 6, s. 59; 2015, c. 21, s. 71.
30. The amount that an operator is required to pay, under section 5, as duties for a fiscal year is equal to the amount obtained by multiplying its annual profit for the fiscal year by its tax rate for the fiscal year.
1975, c. 30, s. 30; 1979, c. 74, s. 2; 1985, c. 39, s. 6; 1994, c. 47, s. 28; 2011, c. 6, s. 59.
30. The amount that an operator is required to pay, under section 5, as duties payable for a fiscal year, is equal to 12% of his annual profit for that fiscal year.
1975, c. 30, s. 30; 1979, c. 74, s. 2; 1985, c. 39, s. 6; 1994, c. 47, s. 28.
30. The duties payable by an operator shall be 18 % of his annual profit for each fiscal year.
1975, c. 30, s. 30; 1979, c. 74, s. 2; 1985, c. 39, s. 6.
30. In computing duties, an operator may deduct as an exemption an amount of $250 000 from his annual profit; however, where the fiscal year of an operator is less than twelve months, the said amount of $250 000 is reduced in such proportion as the number of complete months included in that fiscal year bears to twelve.
1975, c. 30, s. 30; 1979, c. 74, s. 2.
30. In computing duties, an operator may deduct as an exemption an amount of $150,000 from his annual profit; however, where the fiscal year of an operator is less than twelve months, the said amount of $150,000 shall be reduced in such proportion as the number of complete months included in that fiscal year bears to twelve.
1975, c. 30, s. 30.
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