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I-0.4 - Mining Tax Act

Section 46
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46. Every operator liable to pay duties under this Act shall pay to the Minister
(1)  the amounts determined in accordance with either of the following methods:
(a)  on or before the last day of each month of the current fiscal year, an amount equal to 1/12 of the operator’s estimated duties for the fiscal year in accordance with section 38 or of its first basic provisional account determined in the manner provided for in section 46.0.1 for the fiscal year, or
(b)  on or before the last day of each of the first two months of the current fiscal year, an amount equal to 1/12 of its second basic provisional account determined in the manner provided for in section 46.0.2 for the fiscal year and, on or before the last day of each of the following months of the fiscal year, an amount equal to 1/10 of the amount by which its first basic provisional account referred to in subparagraph a exceeds the amount determined for the first two months of the fiscal year; and
(2)  on or before the last day of the period ending two months after the end of its fiscal year, the balance of its duties payable for the fiscal year.
However, subparagraph 1 of the first paragraph does not apply to an operator whose duties for the fiscal year or whose first basic provisional account does not exceed $3,000.
1975, c. 30, s. 46; 1982, c. 3, s. 2; 1994, c. 47, s. 44; 2011, c. 6, s. 72; 2015, c. 8, s. 59.
46. Every operator liable to pay duties under this Act shall pay to the Minister
(1)  the amounts determined in accordance with either of the following methods:
(a)  on or before the last day of each month of the current fiscal year, an amount equal to 1/12 of the operator’s estimated duties for the fiscal year in accordance with section 38 or of its first basic provisional account determined in the manner provided for in section 46.0.1 for the fiscal year, or
(b)  on or before the last day of each of the first two months of the current fiscal year, an amount equal to 1/12 of its second basic provisional account determined in the manner provided for in section 46.0.2 for the fiscal year and, on or before the last day of each of the following months of the fiscal year, an amount equal to 1/10 of the amount by which its first basic provisional account referred to in subparagraph a exceeds the amount determined for the first two months of the fiscal year; and
(2)  on or before the last day of the period ending two months after the end of its fiscal year, the balance of its duties payable for the fiscal year.
1975, c. 30, s. 46; 1982, c. 3, s. 2; 1994, c. 47, s. 44; 2011, c. 6, s. 72.
46. Every operator liable to pay duties under this Act shall pay to the Minister, in respect of a fiscal year commencing after 31 March 1981,
(1)  the following amounts:
(a)  on or before the last day of each month of the current fiscal year, an amount equal to 1/12 of the estimated duties for the fiscal year in accordance with section 38 or of his first basic provisional account determined in the manner provided for in section 46.0.1 for the fiscal year; or
(b)  on or before the last day of the first two months of the current fiscal year, an amount equal to 1/12 of his second basic provisional account determined in the manner provided for in section 46.0.2 for the fiscal year and, on or before the last day of each of the following months of the fiscal year, an amount equal to 1/10 of the amount by which his first basic provisional account referred to in subparagraph a exceeds the amount determined for the first two months of the fiscal year; and
(2)  on or before the last day of the period ending two months after the end of his fiscal year, the balance of his duties estimated in accordance with section 38 for the fiscal year.
1975, c. 30, s. 46; 1982, c. 3, s. 2; 1994, c. 47, s. 44.
46. Every operator subject to duties under this Act shall pay to the Minister, in respect of every fiscal year commencing after 31 March 1981, the following amounts:
(a)  on or before the last day of each month of his current fiscal year, an amount equal to one-twelfth of the duties payable for his preceding fiscal year or of the duties estimated for such current fiscal year; or
(b)  on or before the last day of each of the first two months of his current fiscal year, an amount equal to one-twelfth of the duties payable for his second fiscal year preceding and, on or before the last day of each of the following ten months, an amount equal to one-tenth of the excess of the duties payable for his preceding fiscal year over the total of the amounts computed in respect of those first two months.
On or before the last day of the period ending two months after the end of the current fiscal year, he shall pay the remainder of the duties payable for that fiscal year.
1975, c. 30, s. 46; 1982, c. 3, s. 2.
46. Every person liable for the duties under this act shall pay to the Minister, during the period of twelve months ending six months after the end of each fiscal year:
(a)  on or before the last day of each of the first nine months of the period, an amount equal to one-twelfth of the duties payable on his profit for his preceding fiscal year or of the duties estimated on his profit forecast for the fiscal year;
(b)  on or before the last day of the ensuing two months, an amount equal to one-third of the remainder of the duties estimated on his profit for the fiscal year; and
(c)  on or before the last day of the period, the remainder of the duties estimated on his profit for the fiscal year according to section 38.
1975, c. 30, s. 46.
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