I-0.4 - Mining Tax Act

Article 5 Versions de la disposition

2017-02-08

5. For a fiscal year that begins after 31 December 2013, an operator is required to pay duties equal to the greater of

1°  its mining tax on its annual profit for the fiscal year, determined under any of sections 29.1 to 29.3; and

2°  its minimum mining tax for the fiscal year, determined under section 30.1.

For a fiscal year that begins before 1 January 2014, an operator is required to pay the duties on its annual profit for the fiscal year that are determined under section 30.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23; 1994, c. 47, s. 4; 2015, c. 21, s. 41; 2017, c. 1, s. 53.

2015-10-21

5. For a fiscal year that begins after 31 December 2013, an operator is required to pay duties equal to the greater of

1°  its mining tax on its annual profit for the fiscal year, determined under section 29.1; and

2°  its minimum mining tax for the fiscal year, determined under section 30.1.

For a fiscal year that begins before 1 January 2014, an operator is required to pay the duties on its annual profit for the fiscal year that are determined under section 30.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23; 1994, c. 47, s. 4; 2015, c. 21, s. 41.

1994-12-21

5. Every operator shall pay, for a fiscal year, duties on its annual profit for that fiscal year.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23; 1994, c. 47, s. 4.

1990-10-18

5. Every operator of a mine in Québec shall pay duties on his annual profit for each fiscal year, except

1°  an operator subject to the payment of royalties under section 204 of the Mining Act (chapter M-13.1);

2°  from 18 October 1990, an operator who engages in the mining of surface mineral substances, as defined in section 1 of the Mining Act, or the mining of mineral substances the right in or over which was surrendered to the owner of the soil pursuant to section 5 of the said Act.

1975, c. 30, s. 5; 1987, c. 64, s. 335; 1990, c. 36, s. 23.

1988-10-24

5. Every operator of a mine in Québec, except an operator subject to royalties fixed under sections 155 and 204 of the Mining Act (chapter M-13.1), shall pay duties on his annual profit for each fiscal year.

1975, c. 30, s. 5; 1987, c. 64, s. 335.

1977-12-31

5. Every operator of a mine in Québec, except an operator subject to royalties fixed under section 179 of the Mining Act (chapter M-13), shall pay duties on his annual profit for each fiscal year.

1975, c. 30, s. 5.