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I-0.4 - Mining Tax Act

Section 30.1
Disposition versions

Full text
30.1. An operator’s minimum mining tax for a fiscal year that begins after 31 December 2013 is equal to the aggregate of
(1)  the amount obtained by multiplying 1% by the lesser of
(a)  the aggregate of all amounts each of which is the operator’s mine-mouth output value for the fiscal year in respect of a mine it operates in the fiscal year, and
(b)  the operator’s reduced-rate taxable amount for the fiscal year; and
(2)  the amount obtained by multiplying 4% by the amount by which the aggregate of all amounts each of which is the operator’s mine-mouth output value for the fiscal year in respect of a mine it operates in the fiscal year exceeds the operator’s reduced-rate taxable amount for the fiscal year.
2015, c. 21, s. 72.
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