I-0.4 - Mining Tax Act

Full text
7. In case of doubt or where the gross value of an operator’s annual output for a fiscal year does not correspond to the market value, the Minister may value the mineral substances and, where applicable, the processing products, derived from the operator’s mining operation for the fiscal year, and such valuation shall constitute the gross value of the operator’s annual output for the fiscal year for the purposes of this Act.
1975, c. 30, s. 7; 1994, c. 47, s. 7; 1996, c. 4, s. 3; 2001, c. 51, s. 4.
7. In case of doubt, the Minister may value the mineral substances and, where applicable, the processing products, alienated or used by an operator, and such valuation shall constitute the gross value of the annual output for the purposes of this Act.
1975, c. 30, s. 7; 1994, c. 47, s. 7; 1996, c. 4, s. 3.
7. In case of doubt, the Minister may value the mineral substances alienated or used by an operator, and such valuation shall constitute the gross value of the annual output for the purposes of this Act.
1975, c. 30, s. 7; 1994, c. 47, s. 7.
7. In case of doubt, the Minister may value the mineral substances sold, shipped or used by an operator, and such valuation shall constitute the gross value for the purposes of this act.
1975, c. 30, s. 7.