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I-0.4 - Mining Tax Act

Section 39
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39. The Minister shall, with dispatch, examine an operator’s return sent to the Minister for a fiscal year and determine the duties payable for the fiscal year, interest and penalties, if any, and also the refundable duties credit for losses of the operator for the fiscal year.
1975, c. 30, s. 39; 1985, c. 39, s. 8; 1994, c. 47, s. 42; 2011, c. 6, s. 67; 2015, c. 8, s. 52; 2015, c. 21, s. 82.
39. The Minister shall promptly examine an operator’s return sent to the Minister for a fiscal year and determine the duties payable for the fiscal year, interest and penalties, if any, and also the annual profit, the annual loss, the adjusted annual loss and the credit on duties refundable for losses of the operator for the fiscal year.
1975, c. 30, s. 39; 1985, c. 39, s. 8; 1994, c. 47, s. 42; 2011, c. 6, s. 67; 2015, c. 8, s. 52.
39. The Minister shall examine an operator’s return sent to the Minister for a fiscal year and determine the duties payable for the fiscal year, interest and penalties, if any, and also the annual profit, the annual loss, the adjusted annual loss and the credit on duties refundable for losses of the operator for the fiscal year.
1975, c. 30, s. 39; 1985, c. 39, s. 8; 1994, c. 47, s. 42; 2011, c. 6, s. 67.
39. The Minister shall examine each return sent to him for a fiscal year and determine the duties payable for the fiscal year, interest and penalties, if any, and also the annual profit, the annual loss, the credit on duties, the deferrable credit on duties, the adjusted annual loss, the credit on duties refundable for losses and the credit on duties for losses, if any.
1975, c. 30, s. 39; 1985, c. 39, s. 8; 1994, c. 47, s. 42.
39. The Minister shall examine with dispatch each return filed with him and determine the duties payable and the interest and penalties, if any, which are exigible.
When making a determination under the first paragraph or when determining the duties, interest and penalties under section 42, 43, 43.2 or 44, the Minister shall also determine, as the case may be, the annual profit, the annual loss, the credit on duties, the deferrable credit on duties, the allowable amount provided for in section 32.1, the credit on duties refundable for losses and the credit on duties for losses.
Any determination made by the Minister under this section constitutes an assessment.
1975, c. 30, s. 39; 1985, c. 39, s. 8.
39. The Minister shall examine with dispatch each return of profit sent to him and assess the duties payable and the interest and penalties, if any, which are exigible.
1975, c. 30, s. 39.
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