I-1 - Retail Sales Tax Act

Section 18.4 Disposition versions

1990-04-11

18.4. For the purposes of paragraph c of section 18.3, the following mean:

(a)  “carrying on timber business” : the whole cutting works, transformation and handling of the timber in a forest, except transportation of timber sold for delivery to a purchaser and operations of a saw mill or pulp and paper mill;

(b)  “carrying on mine business” : the whole extraction-works and processing deriving from a mineral resource until the first stage of concentration or the equivalent, and includes exploitation of quarries, sand-pits and gravel-pits but not peat-bogs.

1989, c. 5, s. 10; 1990, c. 7, s. 6.

1989-04-06

18.4. For the purposes of subparagraph vii of paragraph a of section 18.3, the following mean:

(a)  “carrying on timber business” : the whole cutting works, transformation and handling of the timber in a forest, except transportation of timber sold for delivery to a purchaser and operations of a saw mill or pulp and paper mill;

(b)  “carrying on mine business” : the whole extraction-works and processing deriving from a mineral resource until the first stage of concentration or the equivalent, and includes exploitation of quarries, sand-pits and gravel-pits but not peat-bogs.

1989, c. 5, s. 10.