Mining Tax Act

Text as of 2026-09-28

Public law and official guidance, published as research. Not legal, tax or financial advice.

About this law

Kind: Act
Number: CQLR, c. I-0.4
Issued by: Éditeur officiel du Québec (LégisQuébec)
Country: Canada

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The law's own text, section by section, as held. Each section has its own link.

§ 1 — Interpretation and general rules
§ 1. — Interpretation and general rules 2015, c. 21, s. 51. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:9&historique=20260928&langCont=en#20260928) [9.](#se:9) In this division, “alienation of property” means any transaction or event which confers the right to the proceeds of the alienation of property; “class 1 property” means a road, a building or equipment purchased before 1 April 1975 and actually used in the mining operation; “class 1A property” means a property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine, that the operator owns at the time of the transfer and that is included in class 1 property at that time; “class 2 property” means a road, building or equipment purchased after 31 March 1975 and before 13 May 1994 and actually used in the mining operation; “class 2A property” means a property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine, that the operator owns at the time of the transfer and that is included in class 2 property at that time; “class 3 property” means a road, a building, equipment or service property regularly used in the mining operation and acquired either after 12 May 1994 and before 31 March 2010 or after 30 March 2010 but not later than 30 March 2011 if, in the latter case, (1) the property is acquired in accordance with a written obligation contracted not later than 30 March 2010; or (2) the construction of the property by the operator, or on the operator’s behalf, is begun on or before 30 March 2010; “class 3A property” means a property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine, that the operator owns at the time of the transfer and that is included in class 3 property at that time; “class 4 property” means a road, a building, equipment or service property acquired after 30 March 2010 that is neither class 3 property nor class 4A property and that is regularly used in the mining operation; “class 4A property” means (1) a property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine, that the operator owns at the time of the transfer and that is included in class 4 property at that time; and (2) a property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine, that is acquired by the operator after the time of the transfer, that is a road, a building, equipment or service property and that is regularly used in the mining operation; “proceeds of alienation” of property, subject to subdivision 5 and taking into account the necessary adjustments by reason of the application of section 9.2, means (1) the sale price of property alienated; (2) compensation for property unlawfully appropriated by a person; (3) compensation for property destroyed, and any amount received or receivable under an insurance policy in respect of the loss or destruction of property; (4) compensation for property appropriated by a person under statutory authority, or in respect of which the person has given a notice of intention to so appropriate it; (5) compensation for acts or omissions of a person whether or not acting in the exercise of a right, under statutory authority or otherwise, that injuriously affect property; (6) compensation for property damage and any amount received or receivable under an insurance policy covering such damage, except to the extent that the compensation or amount, as the case may be, is expended to repair the damage within a reasonable time after the damage is caused; and (7) the amount by which the liability of the owner of property to a creditor is extinguished as a result of the transfer of the property to the creditor or of the forgiveness of the debt; “property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine” means, subject to the second paragraph, a processing asset or a property all or substantially all of which is used in the crushing, milling, sieving, handling, transportation or storage of the mineral substance from its first accumulation site following its extraction from the mine and, if applicable, the processing products obtained; “time of the transfer” means the time that corresponds to the beginning of the first fiscal year of an operator that begins after 31 December 2013; “undepreciated capital cost” of property of a class of an operator, at any time, means the amount by which (1) the aggregate of (a) the total of all amounts each of which is the capital cost to the operator of each property of the class acquired before that time; (b) the total of all amounts each of which is an amount determined in accordance with the second paragraph of section 10.2 or 10.12, in respect of that class, for a fiscal year ending before that time; (c) the total of all amounts each of which is an amount determined in accordance with section 10.3 or 10.13, in respect of that class, for a fiscal year ending before that time; and (d) the total of all amounts each of which is an amount of government assistance, determined taking into account, where applicable, the adjustment, provided for in section 9.2, of the capital cost of the property of that class to which the amount of assistance relates, that was repaid by the operator, before that time, pursuant to a legal obligation, subsequent to the alienation of the property and that would have been included in determining the capital cost of the property under section 9.1 had the repayment been made before the alienation; exceeds (2) the aggregate of (a) the total of all amounts each of which is an amount allowed to the operator as a depreciation allowance for a fiscal year ending before that time, in respect of property of that class; (b) the total of all amounts each of which is an amount, where the operator before that time alienated property of that class, that is the lesser of the proceeds of alienation of the property minus any expenses made or incurred by the operator for the purpose of making the alienation, and the capital cost to the operator of the property; (c) the total of all amounts each of which is an amount determined in accordance with the second paragraph of section 10.4 or 10.15, in respect of that class, for a fiscal year ending before that time; (d) the total of all amounts each of which is an amount determined in accordance with section 10.5 or 10.16, in respect of that class, for a fiscal year ending before that time; (e) the total of all amounts each of which is an amount of government assistance, determined taking into account, where applicable, the adjustment, provided for in section 9.2, of the capital cost of the property of that class to which the amount of assistance relates, that the operator received or was entitled to receive before that time subsequent to the alienation of the property and that would have been included under section 9.1 in the amount of assistance that the operator received or was entitled to receive in respect of the property had the amount been received before the alienation of the property; (f) the total of all amounts each of which is an amount determined for a fiscal year ending before 13 May 1994 and that is applied to reduce the depreciation allowance in respect of a property of that class, for the portion of the property used in part for purposes other than mining operation; (g) the total of all amounts each of which is an amount determined for a fiscal year ending before that time under section 8.6, as it read before being repealed, and that is applied to reduce the depreciation allowance in respect of the property of that class; and (h) the total of all amounts each of which is an amount determined in respect of that class in accordance with paragraph c of section 13, as it read before 13 May 1994. A property used in the course of the operator’s marketing activities or administrative activities is not a property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine. 1975, c. 30, s. 9; 1994, c. 47, s. 11; 2011, c. 6, s. 27; 2015, c. 21, s. 52; 2021, c. 362021, c. 36, s. 3811. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:9_1&historique=20260928&langCont=en#20260928) [9.1.](#se:9_1) For the purposes of this Act, if an operator has received or is entitled to receive government assistance in respect of property or for the acquisition of property, the capital cost to the operator of the property at a particular time is deemed to be equal to the amount by which the total of the capital cost of the property, determined without reference to this section and section 9.2, and the amount of the assistance in respect of the property, repaid by the operator pursuant to a legal obligation, before alienation of the property and before the particular time, exceeds the amount of assistance that the operator received or is entitled to receive, before the particular time, in respect of the property before its alienation. 1994, c. 47, s. 11; 2011, c. 6, s. 28; 2021, c. 362021, c. 36, s. 391. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:9_1_1&historique=20260928&langCont=en#20260928) [9.1.1.](#se:9_1_1) Where the fiscal year of an operator comprises fewer than 12 months, the depreciation allowance must not exceed the proportion of the maximum amount deductible under any of sections 10, 10.1.1, 10.9 and 10.11 that the number of days in the fiscal year is of 365. 2015, c. 21, s. 53. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:9_2&historique=20260928&langCont=en#20260928) [9.2.](#se:9_2) For the purposes of this Act, except section 21, where property, in the first fiscal year in which it is regularly used by the operator for the first time, is used in part in connection with mining operation and in part for another purpose, the capital cost of the property for the first fiscal year and any subsequent fiscal year is deemed to be equal to the amount by which the capital cost of the property, determined without reference to this section but with reference to section 9.1, where applicable, exceeds the amount that is equal to the proportion of the cost that the use of the property for another purpose is of the total use made of the property. The first paragraph applies in respect of property acquired after 12 May 1994 and before 31 March 2010. 1994, c. 47, s. 11; 2011, c. 6, s. 29; 2021, c. 362021, c. 36, s. 401.
§ 2 — Rules relating to classes 1, 2, 3 and 4
§ 2. — Rules relating to classes 1, 2, 3 and 4 2015, c. 21, s. 54. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10&historique=20260928&langCont=en#20260928) [10.](#se:10) Subject to section 9.1.1, the amount that an operator may deduct, under subparagraph b of subparagraph 2 of the fourth paragraph of section 8, in respect of class 1 property, class 2 property or class 3 property as a depreciation allowance in computing the operator’s annual earnings from a mine for a fiscal year must not exceed the portion, reasonably attributable to the operation of the mine, of the least of (1) the part of the capital cost of the property of that class, for that fiscal year; (2) the undepreciated capital cost of the property of that class, before any deduction under that subparagraph b, at the end of the fiscal year; and (3) where the operator is no longer the owner of property of that class at the end of the fiscal year, zero. 1975, c. 30, s. 10; 1994, c. 47, s. 12; 2011, c. 6, s. 30; 2015, c. 21, s. 55; I.N. 2021-06-30. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_1&historique=20260928&langCont=en#20260928) [10.1.](#se:10_1) The part of the capital cost referred to in section 10 for a fiscal year is equal to the amount obtained by applying, in respect of the property of a class acquired before the end of the fiscal year, the following percentage: (1) 15% of the total of all amounts each of which is the capital cost of each class 1 property, except if that capital cost has been wholly allowed under section 10, as it read before 13 May 1994; (2) 30% of the total of all amounts each of which is the capital cost of each class 2 property, except if that capital cost has been wholly allowed under section 10, as it read before 13 May 1994; (3) 100% of the total of all amounts each of which is the capital cost of each class 3 property. 1994, c. 47, s. 12; 2011, c. 6, s. 31. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_1_1&historique=20260928&langCont=en#20260928) [10.1.1.](#se:10_1_1) Subject to section 9.1.1, the amount that an operator may deduct, under subparagraph b of subparagraph 2 of the fourth paragraph of section 8, as a depreciation allowance in computing the operator’s annual earnings from a mine for a fiscal year in respect of class 4 property must not exceed the portion, reasonably attributable to the operation of the mine, of the lesser of (1) the amount obtained by multiplying the undepreciated capital cost of property of that class at the end of that fiscal year before any deduction under that subparagraph b at the end of that fiscal year, by 30%; and (2) if the operator no longer owns property of that class at the end of the fiscal year, nil. Despite the first paragraph, an operator may deduct an amount as a depreciation allowance in respect of class 4 property in computing its annual earnings from a mine it operates for a fiscal year only if it deducts the maximum amount as a depreciation allowance in respect of class 1 property, class 2 property and class 3 property in computing its annual earnings from the mine for the fiscal year. 2011, c. 6, s. 32; 2015, c. 21, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_2&historique=20260928&langCont=en#20260928) [10.2.](#se:10_2) The amount that an operator is required to include in computing its annual earnings from a mine for a particular fiscal year, under subparagraph e of subparagraph 1 of the fourth paragraph of section 8, in respect of class 1 property or class 2 property, is equal to the proportion of the amount determined under the second paragraph that the use of the property of the class that is reasonably attributable to the operation of the mine for the particular fiscal year is of the total use of that property in that fiscal year. The amount referred to in the first paragraph is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of the class, exceeds the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of that expression. 1994, c. 47, s. 12; 2011, c. 6, s. 33; 2015, c. 21, s. 57. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_3&historique=20260928&langCont=en#20260928) [10.3.](#se:10_3) The amount that an operator is required to include in computing its annual earnings from a mine for a particular fiscal year, under subparagraph e of subparagraph 1 of the fourth paragraph of section 8, in respect of class 3 property or class 4 property, is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of that class, exceeds the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of that expression, up to the portion of that excess amount that is reasonably attributable to the operation of the mine. 1994, c. 47, s. 12; 2011, c. 6, s. 34; 2015, c. 21, s. 58. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_4&historique=20260928&langCont=en#20260928) [10.4.](#se:10_4) For the purposes of subparagraph f of subparagraph 2 of the fourth paragraph of section 8, if, at the end of a particular fiscal year, an operator is no longer the owner of class 1 property or class 2 property, the amount that the operator is required to deduct in computing its annual earnings from a mine for that particular fiscal year, in respect of property of that class, is equal to the proportion of the amount determined under the second paragraph that the use of the property of the class that is reasonably attributable to the operation of the mine for the particular fiscal year is of the total use of that property in that fiscal year. The amount referred to in the first paragraph is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of the class, exceeds the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of that expression. 1994, c. 47, s. 12; 2011, c. 6, s. 35; 2015, c. 21, s. 59. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_5&historique=20260928&langCont=en#20260928) [10.5.](#se:10_5) For the purposes of subparagraph f of subparagraph 2 of the fourth paragraph of section 8, if, at the end of a particular fiscal year, an operator is no longer the owner of class 3 property or class 4 property, the amount that the operator is required to deduct in computing its annual earnings from a mine for that particular fiscal year, in respect of property of that class, is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of property of that class, exceeds the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of that expression, up to the portion of the excess amount that is reasonably attributable to the operation of the mine. 1994, c. 47, s. 12; 2011, c. 6, s. 36; 2015, c. 21, s. 60.
§ 3 — Rules relating to class transfers
§ 3. — Rules relating to class transfers 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_6&historique=20260928&langCont=en#20260928) [10.6.](#se:10_6) Property used in mining operation activities from the first accumulation site of a mineral substance following its extraction from the mine, that an operator owns at the time of the transfer and that is at that time class 1 property, class 2 property, class 3 property or class 4 property of the operator, is deemed to become, immediately after that time, class 1A property, class 2A property, class 3A property or class 4A property of the operator, respectively. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_7&historique=20260928&langCont=en#20260928) [10.7.](#se:10_7) The undepreciated capital cost of the operator’s class 1A property, immediately after the time of the transfer, is deemed to be equal to the proportion of the undepreciated capital cost of the operator’s class 1 property at the time of the transfer that the capital cost to the operator of all the class 1A property referred to in section 10.6 is of the capital cost of all the class 1 property the operator owns at the time of the transfer. The undepreciated capital cost of the operator’s class 1 property, immediately after the time of the transfer, is deemed to be equal to the amount by which the undepreciated capital cost of the operator’s class 1 property at the time of the transfer exceeds the undepreciated capital cost of the operator’s class 1A property immediately after the time of the transfer. The undepreciated capital cost of the operator’s class 2A property, immediately after the time of the transfer, is deemed to be equal to the proportion of the undepreciated capital cost of the operator’s class 2 property at the time of the transfer that the capital cost to the operator of all the class 2A property referred to in section 10.6 is of the capital cost of all the class 2 property the operator owns at the time of the transfer. The undepreciated capital cost of the operator’s class 2 property, immediately after the time of the transfer, is deemed to be equal to the amount by which the undepreciated capital cost of the operator’s class 2 property at the time of the transfer exceeds the undepreciated capital cost of the operator’s class 2A property immediately after the time of the transfer. The undepreciated capital cost of the operator’s class 3A property, immediately after the time of the transfer, is deemed to be equal to the proportion of the undepreciated capital cost of the operator’s class 3 property at the time of the transfer that the capital cost to the operator of all the class 3A property referred to in section 10.6 is of the capital cost of all the class 3 property the operator owns at the time of the transfer. The undepreciated capital cost of the operator’s class 3 property, immediately after the time of the transfer, is deemed to be equal to the amount by which the undepreciated capital cost of the operator’s class 3 property at the time of the transfer exceeds the undepreciated capital cost of the operator’s class 3A property immediately after the time of the transfer. The undepreciated capital cost of the operator’s class 4A property, immediately after the time of the transfer, is deemed to be equal to the proportion of the undepreciated capital cost of the operator’s class 4 property at the time of the transfer that the capital cost to the operator of all the class 4A property referred to in section 10.6 is of the capital cost of all the class 4 property the operator owns at the time of the transfer. The undepreciated capital cost of the operator’s class 4 property, immediately after the time of the transfer, is deemed to be equal to the amount by which the undepreciated capital cost of the operator’s class 4 property at the time of the transfer exceeds the undepreciated capital cost of the operator’s class 4A property immediately after the time of the transfer. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_8&historique=20260928&langCont=en#20260928) [10.8.](#se:10_8) Where, because of section 10.6, one or more of an operator’s particular properties of one class (in this section referred to as the “old class”) are deemed to have become properties of another class (in this section referred to as the “new class”), the following rules apply for the purpose of determining, at a given time that is subsequent to the time of the transfer, the undepreciated capital cost to the operator of the property of the old class and of the new class: (1) for the purposes of subparagraph a of paragraph 1 of the definition of “undepreciated capital cost” in the first paragraph of section 9, each of the particular properties is deemed to be a property of the new class acquired before the given time and never to have been included in the old class; and (2) the amount by which the aggregate of all amounts each of which is the capital cost to the operator of each of the particular properties exceeds the undepreciated capital cost of the property of the new class immediately after the time of the transfer is deemed to be a depreciation allowance granted to the operator in respect of the property of the new class and to no longer be a depreciation allowance granted to the operator in respect of the property of the old class. 2015, c. 21, s. 61.
§ 4 — Rules relating to classes 1A, 2A, 3A and 4A
§ 4. — Rules relating to classes 1A, 2A, 3A and 4A 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_9&historique=20260928&langCont=en#20260928) [10.9.](#se:10_9) Subject to section 9.1.1, the amount that an operator may deduct, under subparagraph b of subparagraph 2 of the second paragraph of section 8.1.1, in respect of class 1A property, class 2A property or class 3A property as a depreciation allowance in computing the mine-mouth output value in respect of a mine it operates, for a fiscal year, must not exceed the portion, reasonably attributable to the operation of the mine, of the least of (1) the part of the capital cost of the property of that class, for the fiscal year; (2) the undepreciated capital cost of the property of that class, before any deduction under that subparagraph b, at the end of the fiscal year; and (3) where the operator no longer owns property of that class at the end of the fiscal year, zero. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_10&historique=20260928&langCont=en#20260928) [10.10.](#se:10_10) The part of the capital cost referred to in paragraph 1 of section 10.9 for a fiscal year is equal to the amount obtained by applying, in respect of the property of a class acquired before the end of the fiscal year, the following percentage: (1) 15% dof the total of all amounts each of which is the capital cost of each class 1A property; (2) 30% of the total of all amounts each of which is the capital cost of each class 2A property; and (3) 100% of the total of all amounts each of which is the capital cost of each class 3A property. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_11&historique=20260928&langCont=en#20260928) [10.11.](#se:10_11) Subject to section 9.1.1, the amount that an operator may deduct, under subparagraph b of subparagraph 2 of the second paragraph of section 8.1.1, in respect of class 4A property as a depreciation allowance in computing the mine-mouth output value in respect of a mine it operates, for a fiscal year, must not exceed the portion, reasonably attributable to the operation of the mine, of the lesser of (1) the amount obtained by multiplying the undepreciated capital cost of the property of that class at the end of the fiscal year before any deduction under that subparagraph b at the end of the fiscal year, by 30%; and (2) where the operator no longer owns property of that class at the end of the fiscal year, zero. Despite the first paragraph, an operator may deduct an amount as a depreciation allowance in respect of class 4A property in computing the mine-mouth output value in respect of a mine it operates, for a fiscal year, only if it deducts the maximum amount as a depreciation allowance in respect of class 1A property, class 2A property and class 3A property in computing the mine-mouth output value in respect of the mine, for the fiscal year. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_12&historique=20260928&langCont=en#20260928) [10.12.](#se:10_12) The amount that an operator is required to include in computing its annual earnings from a mine for a fiscal year, under subparagraph e of subparagraph 1 of the fourth paragraph of section 8, and in computing the mine-mouth output value in respect of the mine it operates, for the fiscal year, under subparagraph e of subparagraph 1 of the second paragraph of section 8.1.1, in respect of class 1A property or class 2A property, is equal to the proportion of the amount determined under the second paragraph that the use of the property of the class that is reasonably attributable to the operation of the mine for the particular fiscal year is of the total use of that property in that fiscal year. The amount referred to in the first paragraph is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of the class, exceeds the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of that expression. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_13&historique=20260928&langCont=en#20260928) [10.13.](#se:10_13) The amount that an operator is required to include in computing its annual earnings from a mine for a fiscal year, under subparagraph e of subparagraph 1 of the fourth paragraph of section 8, and in computing the mine-mouth output value in respect of the mine it operates, for the fiscal year, under subparagraph e of subparagraph 1 of the second paragraph of section 8.1.1, in respect of class 3A property or class 4A property, is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of that class, exceeds the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of that expression, up to the portion of that excess amount that is reasonably attributable to the operation of the mine. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_14&historique=20260928&langCont=en#20260928) [10.14.](#se:10_14) Where, because of section 10.6, one or more of an operator’s properties included in any of classes 1, 2, 3 and 4 are deemed, immediately after the time of the transfer, to have become properties of any of classes 1A, 2A, 3A and 4A (in this section referred to as the “new class”), the adjustment amount the operator may deduct in computing the mine-mouth output value in respect of a mine it operates, for a particular fiscal year, in relation to the new class, under subparagraph c of subparagraph 2 of the second paragraph of section 8.1.1, is equal to (1) in relation to any of classes 1A, 2A and 3A, the proportion of the amount that is required to be included in computing the mine-mouth output value in respect of the mine, for the particular fiscal year, in relation to the new class, under subparagraph e of subparagraph 1 of the second paragraph of section 8.1.1 that the amount determined under paragraph 2 of section 10.8 in relation to the new class is of the total of the amount determined under that paragraph 2 and any depreciation allowance granted to the operator in respect of the property of the new class under subparagraph b of subparagraph 2 of the second paragraph of section 8.1.1; or (2) in relation to class 4A, the lesser of (a) the proportion of the amount that is required to be included in computing the mine-mouth output value in respect of the mine, for the particular fiscal year, in relation to the new class, under subparagraph e of subparagraph 1 of the second paragraph of section 8.1.1 that the amount determined under paragraph 2 of section 10.8 in relation to the new class is of the total of the amount determined under that paragraph 2 and any depreciation allowance granted to the operator in respect of the property of the new class under subparagraph b of subparagraph 2 of the second paragraph of section 8.1.1, and (b) the amount by which the amount determined under paragraph 2 of section 10.8 in relation to the new class exceeds the aggregate of all amounts each of which is an adjustment amount the operator deducted, in relation to the new class, under subparagraph c of subparagraph 2 of the second paragraph of section 8.1.1 for a fiscal year preceding the particular fiscal year, in respect of the mine or any other mine it operated in that preceding fiscal year, or for the particular fiscal year, in respect of another mine it operates in the particular fiscal year. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_15&historique=20260928&langCont=en#20260928) [10.15.](#se:10_15) For the purposes of subparagraph f of subparagraph 2 of the fourth paragraph of section 8 and subparagraph e of subparagraph 2 of the second paragraph of section 8.1.1, if, at the end of a fiscal year, an operator no longer owns class 1A property or class 2A property, the amount that the operator is required to deduct in computing its annual earnings from a mine for the fiscal year, and in computing the mine-mouth output value in respect of the mine for the fiscal year, in respect of property of that class, is equal to the proportion of the amount determined under the second paragraph that the use of the property of the class that is reasonably attributable to the operation of the mine for the fiscal year is of the total use of that property in the fiscal year. The amount referred to in the first paragraph is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of the class, exceeds the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of that expression. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_16&historique=20260928&langCont=en#20260928) [10.16.](#se:10_16) For the purposes of subparagraph f of subparagraph 2 of the fourth paragraph of section 8 and subparagraph e of subparagraph 2 of the second paragraph of section 8.1.1, if, at the end of a fiscal year, an operator no longer owns class 3A property or class 4A property, the amount that the operator is required to deduct in computing its annual earnings from a mine for the fiscal year, and in computing the mine-mouth output value in respect of the mine, for the fiscal year, in respect of property of that class, is equal to the amount by which the aggregate of the amounts referred to in subparagraphs a to d of paragraph 1 of the definition of “undepreciated capital cost” in the first paragraph of section 9, in respect of property of that class, exceeds the aggregate of the amounts referred to in subparagraphs a to h of paragraph 2 of the definition of that expression, up to the portion of the excess amount that is reasonably attributable to the operation of the mine. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_17&historique=20260928&langCont=en#20260928) [10.17.](#se:10_17) In computing the annual earnings from a mine an operator operates for a fiscal year, the operator is required to deduct for the fiscal year, as a depreciation allowance in respect of class 1A property, class 2A property, class 3A property and class 4A property, under subparagraph b of subparagraph 2 of the fourth paragraph of section 8, an amount equal to the amount the operator deducted as such for the fiscal year in computing the mine-mouth output value in respect of the mine under subparagraph b of subparagraph 2 of the second paragraph of section 8.1.1. 2015, c. 21, s. 61.
§ 5 — Deemed alienation of property
§ 5. — Deemed alienation of property 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_18&historique=20260928&langCont=en#20260928) [10.18.](#se:10_18) A person or partnership ceasing, for an indeterminate period, all activities that relate to the person’s or partnership’s mining operation is deemed to alienate, at the time (in this paragraph referred to as the “time of the deemed alienation”) that is immediately before the time the fiscal year in which those activities cease ends, in accordance with section 2.1, each of the person’s or partnership’s properties of a class for proceeds of alienation equal to (1) where the person or partnership alienates the property at any time, in the course of the cessation of those activities, in favour of another person or partnership to which the person or partnership is related, within the meaning of Chapter IV of Title II of Book I of Part I of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), and that other person or partnership is an operator for the fiscal year of that other person or partnership including that time, the proportion of the undepreciated capital cost of the class of property which includes the property, determined immediately before the time of the deemed alienation, that the capital cost of the property at that time is of the aggregate of all amounts each of which is the capital cost of a property of that class at the time of the deemed alienation; or (2) in any other case, the lesser of the fair market value of the property at the time of the deemed alienation and the capital cost of the property at that time. Persons or partnerships resuming, at any time, their activities that relate to the mining operation referred to in the first paragraph are deemed to reacquire, at that time, each of the properties referred to in the first paragraph and owned by them at that time for a capital cost equal to the lesser of the fair market value of the property at that time and the proceeds of alienation of the property determined in accordance with the first paragraph. 2015, c. 21, s. 61; 2017, c. 1, s. 55. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:10_19&historique=20260928&langCont=en#20260928) [10.19.](#se:10_19) Operators ceasing, at any time and otherwise than in the circumstances described in section 10.18, to actually use in their mining operation a class 1 property, a class 1A property, a class 2 property or a class 2A property, or to regularly use in their mining operation a class 3 property, a class 3A property, a class 4 property or a class 4A property, are deemed to alienate the property at that time for proceeds of alienation equal to the lesser of the fair market value of the property at that time and its capital cost at that time and to reacquire it after that time for a capital cost equal to those proceeds of alienation. 2015, c. 21, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:11&historique=20260928&langCont=en#20260928) [11.](#se:11) (Repealed). 1975, c. 30, s. 11; 1994, c. 47, s. 13. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:12&historique=20260928&langCont=en#20260928) [12.](#se:12) (Repealed). 1975, c. 30, s. 12; 1994, c. 47, s. 13. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:13&historique=20260928&langCont=en#20260928) [13.](#se:13) (Repealed). 1975, c. 30, s. 13; 1994, c. 47, s. 13. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:14&historique=20260928&langCont=en#20260928) [14.](#se:14) (Repealed). 1975, c. 30, s. 14; 1994, c. 47, s. 14; 2015, c. 21, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:15&historique=20260928&langCont=en#20260928) [15.](#se:15) (Repealed). 1975, c. 30, s. 15; 1994, c. 47, s. 15. DIVISION III EXPLORATION, MINERAL DEPOSIT EVALUATION AND MINE DEVELOPMENT ALLOWANCE 1994, c. 47, s. 16. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16&historique=20260928&langCont=en#20260928) [16.](#se:16) The amount that an operator may deduct as an exploration, mineral deposit evaluation and mine development allowance in respect of expenses incurred before 31 March 2010 in computing its annual profit for a fiscal year under subparagraph c of subparagraph 2 of the second paragraph of section 8 must not exceed its cumulative exploration, mineral deposit evaluation and mine development expenses at the end of that fiscal year. 1975, c. 30, s. 16; 1994, c. 47, s. 16; 2011, c. 6, s. 37. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_1&historique=20260928&langCont=en#20260928) [16.1.](#se:16_1) The cumulative exploration, mineral deposit evaluation and mine development expenses of an operator, at any time (in this section referred to as “that time”), are the amount determined by the formula A - B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to paragraph c of section 27, as it read before 13 May 1994, the aggregate of all amounts each of which is a deductible expense referred to in paragraph m or n of section 8, as it read before 13 May 1994, and incurred by the operator after 31 December 1964, (b) subject to sections 16.2 to 16.6, the aggregate of all amounts each of which is a deductible expense incurred by the operator after 12 May 1994 and before 31 March 2010 in respect of exploration, mineral deposit evaluation and mine development work performed in connection with the operator’s mining operation, (c) 25% of the aggregate of all amounts each of which is an amount referred to in subparagraph b, other than an amount relating to expenses referred to in any of paragraphs c to d of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167 of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)) that was taken into account in computing an amount that the operator or a legal person that is a partner of the operator is deemed to have paid to the Minister for a taxation year, within the meaning of Part I of that Act, under Division II.6.15 of Chapter III.1 of Title III of Book IX of Part I of that Act, that was incurred by the operator after 31 March 1998 and before that time in respect of exploration work performed in i. the territory in which the program entitled “Near North Mineral Exploration Program”, implemented by the Ministère des Ressources naturelles et de la Faune, applies, or ii. the territory north of the 55°00′ north latitude; (d) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a or b, and (e) 25% of the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph c; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount allowed to the operator as a development allowance under paragraph o of section 8, as it read before 13 May 1994, in computing its annual profit for a fiscal year ending before 13 May 1994, (b) the aggregate of all amounts each of which is an amount deducted by the operator under paragraph m or n of section 8, as it read before 13 May 1994, in computing its annual profit for a fiscal year ending before 13 May 1994, (c) the aggregate of all amounts each of which is an amount deducted by the operator under subparagraph e of paragraph 2 of section 8, as it read on 30 March 2010, or subparagraph c of subparagraph 2 of the second paragraph of section 8 in computing its annual profit for a fiscal year ending before that time, (d) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a or b of subparagraph 1 that the operator received or was entitled to receive before that time, and (e) 25% of the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph c of subparagraph 1 that the operator received or was entitled to receive before that time. For the purposes of subparagraph b of subparagraph 1 of the second paragraph and sections 16.3 to 16.6, “exploration”, “mine development”, “mineral deposit”, “mineral deposit evaluation”, “mining operation” and “orebody” have the meaning assigned by section 1, as it read on 30 March 2010. 1994, c. 47, s. 16; 1999, c. 83, s. 6; 2002, c. 40, s. 14; 2003, c. 8, s. 6; 2004, c. 21, s. 31; 2005, c. 23, s. 20; 2006, c. 3, s. 35; 2011, c. 6, s. 37; 2015, c. 8, s. 46. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_2&historique=20260928&langCont=en#20260928) [16.2.](#se:16_2) For the purposes of subparagraphs a and b of subparagraph 1 of the second paragraph of section 16.1, expenses are deductible only if the operator has declared the expenses to be deductible expenses, on or before the date on or before which the operator is required to file a return, in accordance with section 36, (1) for the operator’s first fiscal year commencing after 12 May 1994, where the expenses are incurred before 13 May 1994; and (2) for the fiscal year following that in which the expenses are incurred, where the expenses are incurred after 12 May 1994. 1994, c. 47, s. 16; 2011, c. 6, s. 38. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_3&historique=20260928&langCont=en#20260928) [16.3.](#se:16_3) An amount referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1 does not include an amount that is (1) the capital cost of property taken into account in determining the undepreciated capital cost referred to in the first paragraph of section 9; (2) a general and administrative expense related to exploration, mineral deposit evaluation and mine development work, which is otherwise deductible under section 8; (3) the cost of acquiring a mining property or an interest therein, payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immmovable real right referred to in section 8 of the Mining Act ([chapter M-13.1](/fr/document/lc/M-13.1?langCont=en&cible=)). 1994, c. 47, s. 16; 2011, c. 6, s. 39; 2015, c. 21, s. 63. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_4&historique=20260928&langCont=en#20260928) [16.4.](#se:16_4) Where a share of the capital stock of an operator is issued to a person under an agreement in writing entered into between that person and the operator, under which the operator has agreed to incur expenses in respect of exploration, mineral deposit evaluation or mine development work, that would be expenses referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1, and to renounce, under the Taxation Act ([chapter I‐3](/fr/document/lc/I-3?langCont=en&cible=)), in favour of that person, an amount that does not exceed the consideration received by the operator for the share, relating to expenses so incurred by the operator, the expenses to which the amount relates are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply if the share is issued to a legal person that gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, the expenses described in the agreement referred to in the first paragraph and the legal person fulfills such undertaking. 1994, c. 47, s. 16; 1996, c. 4, s. 11; 1999, c. 83, s. 7; 2011, c. 6, s. 40. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_5&historique=20260928&langCont=en#20260928) [16.5.](#se:16_5) Where a share of the capital stock of an operator is issued to a partnership under an agreement in writing entered into between the partnership and the operator, under which the operator has agreed to incur expenses in respect of exploration, mineral deposit evaluation or mine development work, that would be expenses referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1, and to renounce, under the Taxation Act ([chapter I‐3](/fr/document/lc/I-3?langCont=en&cible=)), in favour of the partnership, an amount that does not exceed the consideration received by the operator for the share, relating to expenses so incurred by the operator, the expenses which relate to the amount or part thereof that has been renounced and which the partnership attributes to each partner are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply to the part of the expenses which relates to the amount attributed by the partnership to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, that part of the expenses and the legal person fulfills such undertaking. 1994, c. 47, s. 16; 1996, c. 4, s. 11; 1999, c. 83, s. 8; 2011, c. 6, s. 41. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_6&historique=20260928&langCont=en#20260928) [16.6.](#se:16_6) Where an operator is a partnership that incurs expenses in respect of exploration, mineral deposit evaluation or mine development work that would be expenses referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act ([chapter I‐3](/fr/document/lc/I-3?langCont=en&cible=)), which is attributed to each partner of the operator, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply to the expenses which are attributed by the operator to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, those expenses and the legal person fulfills such undertaking. 1994, c. 47, s. 16; 1996, c. 4, s. 11; 1999, c. 83, s. 9; 2011, c. 6, s. 42. DIVISION III.1 EXPLORATION, DEVELOPMENT, CRITICAL AND STRATEGIC MINERAL DEVELOPMENT, COMMUNITY CONSULTATIONS, ENVIRONMENTAL STUDIES AND SUSTAINABLE DEVELOPMENT CERTIFICATION ALLOWANCES 2011, c. 6, s. 43; 2019, c. 14, s. 46; 2020, c. 162020, c. 16, s. 1611; 2021, c. 362021, c. 36, s. 411.
§ 1 — Exploration allowance
§ 1. — Exploration allowance 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_7&historique=20260928&langCont=en#20260928) [16.7.](#se:16_7) The amount that an eligible operator may deduct as an exploration allowance in respect of expenses incurred after 30 March 2010 under subparagraph e.1 of paragraph 2 of section 8, as it read on 30 March 2010, in computing its annual profit for its fiscal year that ends after 30 March 2010 and includes that date, or under subparagraph d of subparagraph 2 of the second paragraph of section 8 in computing its annual profit for a fiscal year that begins after 30 March 2010, must not exceed its cumulative exploration expenses in respect of such expenses at the end of the fiscal year. 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_8&historique=20260928&langCont=en#20260928) [16.8.](#se:16_8) The amount that an operator other than an eligible operator may deduct, as an exploration allowance in respect of expenses incurred after 30 March 2010, under subparagraph e.1 of paragraph 2 of section 8, as it read on 30 March 2010, in computing its annual profit for its fiscal year that ends after 30 March 2010 and includes that date, or under subparagraph d of subparagraph 2 of the second paragraph of section 8 in computing its annual profit for a fiscal year that begins after 30 March 2010, must not exceed the lesser of (1) the operator’s cumulative exploration expenses in respect of such expenses at the end of the fiscal year; and (2) if the operator’s fiscal year (a) ends after 30 March 2010 and includes that date, the amount obtained by multiplying its annual profit for the fiscal year, determined without reference to subparagraphs e.1, e.2, g, h, h.1 and j of paragraph 2 of section 8, as they read on 30 March 2010, by the proportion of 10% that the number of days in the fiscal year that follow 30 March 2010 is of the number of days in the fiscal year, or (b) begins after 30 March 2010, 10% of its annual profit for the fiscal year, determined without reference to subparagraphs d to j of subparagraph 2 of the second paragraph of section 8. 2011, c. 6, s. 43; 2019, c. 142019, c. 14, s. 471; 2020, c. 162020, c. 16, s. 1711. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_9&historique=20260928&langCont=en#20260928) [16.9.](#se:16_9) The cumulative exploration expenses of an operator in respect of expenses incurred after 30 March 2010, at any time (in this section referred to as “that time”), are the amount determined by the formula A - B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 to 16.18, the aggregate of all amounts each of which is expenses incurred by the operator, after 30 March 2010 and before that time, to determine the existence of a mineral substance in Québec, to locate such a substance or to determine the extent or quality of such a substance, including expenses incurred in prospecting, carrying out geological, geophysical or geochemical surveys, drilling and trenching or digging test pits or preliminary sampling and expenses for environmental studies or community consultations (including, despite subparagraphs i and ii, studies or consultations that are undertaken to obtain a right, licence or privilege to determine the existence of a mineral substance in Québec, to locate such a substance or to determine the extent or quality of such a substance), but not including i. any pre-production development expense, ii. any post-production development expense, or iii. any expense that may reasonably be considered to be attributable to a mine which has come into production in reasonable commercial quantities or to an actual or potential extension of such a mine, (b) 25% of the aggregate of all amounts each of which is an amount referred to in subparagraph a, other than an amount relating to expenses referred to in any of paragraphs c to d of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167 of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)) that was taken into account in computing an amount that the operator or a legal person that is a partner of the operator is deemed to have paid to the Minister for a taxation year, within the meaning of Part I of that Act, under Division II.6.15 of Chapter III.1 of Title III of Book IX of Part I of that Act, that was incurred by the operator before that time in Northern Québec, (c) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a, and (d) 25% of the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph b; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit for a fiscal year that ends after 30 March 2010 and before that time, as an exploration allowance in respect of expenses incurred after 30 March 2010 under subparagraph e.1 of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph d of subparagraph 2 of the second paragraph of section 8, (b) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1, that the operator received or was entitled to receive before that time, and (c) 25% of the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph b of subparagraph 1, that the operator received or was entitled to receive before that time. 2011, c. 6, s. 43; 2015, c. 8, s. 47; 2017, c. 292017, c. 29, s. 141.
§ 2 — Pre-production development allowance
§ 2. — Pre-production development allowance 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_10&historique=20260928&langCont=en#20260928) [16.10.](#se:16_10) The amount that an operator may deduct, as a pre-production development allowance in respect of expenses incurred after 30 March 2010, under subparagraph e.2 of paragraph 2 of section 8, as it read on 30 March 2010, in computing its annual profit for its fiscal year that ends after 30 March 2010 and includes that date, or under subparagraph f of subparagraph 2 of the second paragraph of section 8 in computing its annual profit for a fiscal year that begins after 30 March 2010, must not exceed its cumulative pre-production development expenses at the end of the fiscal year. 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_11&historique=20260928&langCont=en#20260928) [16.11.](#se:16_11) The cumulative pre-production development expenses of an operator in respect of expenses incurred after 30 March 2010, at any time (in this section referred to as “that time”), are the amount determined by the formula A - B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 to 16.18, the aggregate of all amounts each of which is expenses incurred by the operator, after 30 March 2010 and before that time, to bring a new mine for a mineral substance into production in reasonable commercial quantities, including expenses incurred in clearing, removing overburden and stripping, sinking a mine shaft and constructing an adit or other underground entry, to the extent that those expenses were incurred before the mine came into production in reasonable commercial quantities, and (b) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit for a fiscal year that ends after 30 March 2010 and before that time, as a pre-production development allowance in respect of expenses incurred after 30 March 2010, under subparagraph e.2 of paragraph 2 of section 8, as it read on 30 March 2010, or under paragraph f of subparagraph 2 of the second paragraph of section 8, and (b) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1 that the operator received or was entitled to receive before that time. 2011, c. 6, s. 43.
§ 3 — Post-production development allowance
§ 3. — Post-production development allowance 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_12&historique=20260928&langCont=en#20260928) [16.12.](#se:16_12) The amount that an operator is required to deduct as a post-production development allowance, (1) in computing its annual profit for its fiscal year that ends after 30 March 2010 and includes that date, under subparagraph e.3 of paragraph 2 of section 8, as it read on 30 March 2010, is equal to the lesser of (a) 30% of its total cumulative post-production development expenses at the end of the fiscal year in respect of each of its mines, and (b) its annual profit, determined without reference to subparagraphs e to h.1 and j of paragraph 2 of section 8, as they read on 30 March 2010; and (2) in computing its annual earnings from a mine for a fiscal year that begins after 30 March 2010 under subparagraph c of subparagraph 2 of the fourth paragraph of section 8, is equal to the lesser of (a) 30% of its cumulative post-production development expenses, at the end of the fiscal year, in respect of the mine, and (b) its annual earnings from the mine for the fiscal year, determined without reference to subparagraphs c to e, g and h of subparagraph 2 of the fourth paragraph of section 8. For the purposes of the first paragraph, when the operator’s fiscal year has less than 365 days, the 30% rate specified in subparagraph a of subparagraphs 1 and 2 of that first paragraph must be reduced by the proportion of that percentage that the number of days by which 365 exceeds the number of days in the fiscal year is of 365. 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13&historique=20260928&langCont=en#20260928) [16.13.](#se:16_13) The cumulative post-production development expenses of an operator in respect of a mine, at any time (in this section referred to as “that time”), are the amount determined by the formula A - B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 to 16.18, the aggregate of all amounts each of which is expenses incurred by the operator, in respect of the mine, after 30 March 2010 and before that time, in sinking or excavating a mine shaft, main haulage way or similar underground work designed for continuing use, built or excavated after the mine came into production in reasonable commercial quantities, or in extending any such shaft, haulage way or work, and; (b) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator for a fiscal year that ends after 30 March 2010 and before that time, as a post-production development allowance in respect of expenses incurred after 30 March 2010, under subparagraph e.3 of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph c of subparagraph 2 of the fourth paragraph of section 8, and (b) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1 that the operator received or was entitled to receive before that time. 2011, c. 6, s. 43.
§ 3.0 — 1. — Critical and strategic mineral development allowance
§ 3.0.1. — Critical and strategic mineral development allowance 2021, c. 362021, c. 36, s. 421. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_0_1&historique=20260928&langCont=en#20260928) [16.13.0.1.](#se:16_13_0_1) The amount that an eligible operator may deduct as a critical and strategic mineral development allowance, under subparagraph g.1 of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 25 March 2021, must not exceed the lesser of (1) its cumulative critical and strategic mineral development expenses at the end of the fiscal year; and (2) the balance of its critical and strategic mineral development expense limit at the end of the fiscal year. 2021, c. 362021, c. 36, s. 421. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_0_2&historique=20260928&langCont=en#20260928) [16.13.0.2.](#se:16_13_0_2) The cumulative critical and strategic mineral development expenses of an eligible operator, at any time (in this section referred to as “that time”), are the amount determined by the formula A – B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 to 16.17, the aggregate of all amounts each of which is expenses described in section 16.13.0.3 and incurred by the operator after 25 March 2021 and before that time, and (b) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit for a fiscal year that ends after 25 March 2021 and before that time, as a critical and strategic mineral development allowance under subparagraph g.1 of subparagraph 2 of the second paragraph of section 8, and (b) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1, that the operator received or was entitled to receive before that time. 2021, c. 362021, c. 36, s. 421. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_0_3&historique=20260928&langCont=en#20260928) [16.13.0.3.](#se:16_13_0_3) The expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.0.2 are, subject to the third paragraph, the expenses that are incurred in the period described in the second paragraph by an eligible operator with a person with whom it is dealing at arm’s length, within the meaning of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), and that are expenses mainly attributable to one or more minerals specified in the fourth paragraph and relating to (1) bulk sampling, the purpose of which is to determine the tenor, perform grinding tests and determine whether a separation process achieves minimum concentrations, in order to determine the optimal processing method for the mineral substance; (2) the analysis of the stability and mechanical properties of the ore and host rock; (3) tests on ore dilution; (4) metallurgical grinding tests on core or bulk samples to determine the quality of the ore or the recovery rate; (5) the carrying out of process studies, that is, detailed separation process flow sheets and implementation schedules to bring the ore to marketable product stage; (6) the carrying out of studies to determine the type of ore to be processed, the type of process to be used and the economic potential of the finished product; or (7) tests regarding hydrometallurgical and pyrometallurgical processes for the purpose of developing value-added products related to the ore. The period to which the first paragraph refers is the period that begins immediately after the preliminary sampling and ends immediately before the time when it may reasonably be considered that the decision to bring a new mine for the mineral substance into production in reasonable commercial quantities has been made. The critical and strategic mineral development expenses do not include (1) expenses relating to an old mine that has previously reached the reasonable commercial quantity production stage, that has been abandoned or that is in maintenance; or (2) expenses referred to in subparagraph a of paragraph 1 of section 16.9. The minerals to which the first paragraph refers are antimony, bismuth, cadmium, cesium, cobalt, copper, gallium, indium, lithium, magnesium, natural graphite, nickel, niobium, platinum group elements, rare earth elements, scandium, tantalum, tellurium, tin, titanium, vanadium and zinc. 2021, c. 362021, c. 36, s. 421. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_0_4&historique=20260928&langCont=en#20260928) [16.13.0.4.](#se:16_13_0_4) The balance of an eligible operator’s critical and strategic mineral development expense limit, at a particular time, is equal to the amount by which $31,250,000 exceeds the aggregate of (1) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit, for a fiscal year that ends before the particular time, as a critical and strategic mineral development allowance under subparagraph g.1 of subparagraph 2 of the second paragraph of section 8; and (2) the aggregate of all amounts each of which is an amount of government assistance relating to the operator’s critical and strategic mineral development expenses that the operator received or was entitled to receive before the particular time and after 25 March 2021 and that was not repaid by the operator at or before that time. 2021, c. 362021, c. 36, s. 421.
§ 3.1 — Allowance for community consultations
§ 3.1. — Allowance for community consultations 2019, c. 142019, c. 14, s. 481. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_1&historique=20260928&langCont=en#20260928) [16.13.1.](#se:16_13_1) The amount that an operator may deduct, as an allowance for community consultations, under subparagraph h of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 28 March 2017, must not exceed its cumulative community consultation expenses at the end of the fiscal year. 2019, c. 142019, c. 14, s. 481. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_2&historique=20260928&langCont=en#20260928) [16.13.2.](#se:16_13_2) The cumulative community consultation expenses of an operator, at any time (in this section referred to as “that time”), are the amount determined by the formula A – B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 and 16.15, 50% of the aggregate of all amounts each of which is expenses incurred by the operator after 28 March 2017 and before that time to consult the communities concerned by a mining operation project, including those incurred before the exploration stage, but not including i. expenses for community consultations referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.9, ii. an expense that may reasonably be considered to be attributable to a mine which has come into production in reasonable commercial quantities or to an actual or potential extension of such a mine, or iii. an amount paid under an impact and benefit agreement or to enter into such an agreement, and (b) 50% of the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit for a fiscal year that ends after 28 March 2017 and before that time, as an allowance for community consultations in respect of expenses incurred after 28 March 2017, under subparagraph h of subparagraph 2 of the second paragraph of section 8, and (b) 50% of the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1, that the operator received or was entitled to receive before that time. 2019, c. 142019, c. 14, s. 481.
§ 3.2 — Allowance for environmental studies
§ 3.2. — Allowance for environmental studies 2019, c. 142019, c. 14, s. 481. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_3&historique=20260928&langCont=en#20260928) [16.13.3.](#se:16_13_3) The amount that an operator may deduct, as an allowance for environmental studies, under subparagraph i of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 27 March 2018, must not exceed its cumulative environmental studies expenses at the end of the fiscal year. 2019, c. 142019, c. 14, s. 481. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_4&historique=20260928&langCont=en#20260928) [16.13.4.](#se:16_13_4) The cumulative environmental studies expenses of an operator, at any time (in this section referred to as “that time”), are the amount determined by the formula A – B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 and 16.15, 50% of the aggregate of all amounts each of which is expenses incurred by the operator after 27 March 2018 and before that time to carry out environmental studies in relation to a mining operation project, including those incurred before the exploration stage, but not including i. expenses for environmental studies referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.9, ii. an expense that may reasonably be considered to be attributable to a mine which has come into production in reasonable commercial quantities or to an actual or potential extension of such a mine, or iii. fees payable under an Act or a regulation as rates, administrative costs, guarantees, compensatory measures or other fees of a similar nature, and (b) 50% of the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit for a fiscal year that ends after 27 March 2018 and before that time, as an allowance for environmental studies under subparagraph i of subparagraph 2 of the second paragraph of section 8, and (b) 50% of the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1, that the operator received or was entitled to receive before that time. 2019, c. 142019, c. 14, s. 481.
§ 3.3 — Sustainable development certification allowance
§ 3.3. — Sustainable development certification allowance 2020, c. 162020, c. 16, s. 1811. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_5&historique=20260928&langCont=en#20260928) [16.13.5.](#se:16_13_5) The amount that an operator may deduct, as a sustainable development certification allowance, under subparagraph j of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 21 March 2019, must not exceed its cumulative sustainable development certification expenses at the end of the fiscal year. 2020, c. 162020, c. 16, s. 1811. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_13_6&historique=20260928&langCont=en#20260928) [16.13.6.](#se:16_13_6) The cumulative sustainable development certification expenses of an operator, at any time (in this section referred to as “that time”), are the amount determined by the formula A − B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 16.14 and 16.15, the aggregate of all amounts each of which is expenses incurred by the operator after 21 March 2019 and before 1 January 2022, to the extent that they are required by the body responsible for certification in relation to the sustainable development standard of the mineral exploration industry, developed by the UQAT-UQAM Chair in Mining Entrepreneurship, to obtain or maintain such certification, and (b) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to an amount referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual profit for a fiscal year that ends after 21 March 2019 and before that time, as a sustainable development certification allowance under subparagraph j of subparagraph 2 of the second paragraph of section 8, and (b) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of subparagraph 1, that the operator received or was entitled to receive before that time. 2020, c. 162020, c. 16, s. 1811; 2021, c. 362021, c. 36, s. 431.
§ 4 — Common provisions
§ 4. — Common provisions 2011, c. 6, s. 43. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_14&historique=20260928&langCont=en#20260928) [16.14.](#se:16_14) An operator may include expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13, 16.13.0.2, 16.13.2, 16.13.4 and 16.13.6 in computing its cumulative exploration expenses, cumulative pre-production development expenses, cumulative post-production development expenses, critical and strategic mineral development expenses, cumulative community consultation expenses, cumulative environmental studies expenses or cumulative sustainable development certification expenses, as the case may be, for a fiscal year only if the operator reports them to the Minister on or before the date on or before which it is required to file a return, in accordance with section 36, for the fiscal year following the one in which the expenses were incurred. 2011, c. 6, s. 43; 2019, c. 142019, c. 14, s. 491; 2020, c. 162020, c. 16, s. 1911; 2021, c. 362021, c. 36, s. 441. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_15&historique=20260928&langCont=en#20260928) [16.15.](#se:16_15) An amount referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13, 16.13.0.2, 16.13.2, 16.13.4 and 16.13.6 does not include an amount that is (1) the capital cost of property taken into account in determining the undepreciated capital cost of property of a class of an operator, within the meaning of the first paragraph of section 9; (2) a general and administrative expense that is otherwise deductible under subparagraph e of subparagraph 2 of the second paragraph of section 8 or subparagraph a of subparagraph 2 of the fourth paragraph of section 8; or (3) the cost of acquiring a mining property or an interest in a mining property, the payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immovable real right referred to in section 8 of the Mining Act ([chapter M-13.1](/fr/document/lc/M-13.1?langCont=en&cible=)). 2011, c. 6, s. 43; 2015, c. 21, s. 64; 2019, c. 14, s. 50; 2020, c. 162020, c. 16, s. 2011; 2021, c. 362021, c. 36, s. 451. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_16&historique=20260928&langCont=en#20260928) [16.16.](#se:16_16) Where a share of the capital stock of an operator is issued to a person under an agreement in writing entered into between the person and the operator under which the operator has agreed to incur expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13 and 16.13.0.2 and to renounce, under the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)) or the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), in favour of that person, an amount that does not exceed the consideration received by the operator for the share, relating to expenses so incurred by the operator, the expenses to which the amount relates are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply if the share is issued to a legal person that gives an undertaking in writing to the Minister not to renounce, under the Taxation Act or the Income Tax Act, the expenses described in the agreement referred to in the first paragraph and the legal person fulfills that undertaking. 2011, c. 6, s. 43; 2021, c. 362021, c. 36, s. 461. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_17&historique=20260928&langCont=en#20260928) [16.17.](#se:16_17) Where a share of the capital stock of an operator is issued to a partnership under an agreement in writing entered into between the partnership and the operator under which the operator has agreed to incur expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13 and 16.13.0.2 and to renounce, under the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)) or the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)), in favour of the partnership, an amount that does not exceed the consideration received by the operator for the share, relating to expenses so incurred by the operator, the expenses which relate to the amount or part of the amount that has been renounced and which the partnership attributes to each partner are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply to the part of the expenses which relates to the amount attributed by the partnership to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act or the Income Tax Act, that part of the expenses and the legal person fulfills that undertaking. 2011, c. 6, s. 43; 2021, c. 362021, c. 36, s. 471. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:16_18&historique=20260928&langCont=en#20260928) [16.18.](#se:16_18) Where an operator is a partnership that incurs expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.9, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), which is attributed to each partner of the operator are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply to the expenses which are attributed by the operator to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act or the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)), those expenses and the legal person fulfills that undertaking. 2011, c. 6, s. 43. DIVISION IV Repealed, 2011, c. 6, s. 44. 2011, c. 6, s. 44. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:17&historique=20260928&langCont=en#20260928) [17.](#se:17) (Repealed). 1975, c. 30, s. 17; 1994, c. 47, s. 17; 2011, c. 6, s. 44. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:17_1&historique=20260928&langCont=en#20260928) [17.1.](#se:17_1) (Repealed). 1994, c. 47, s. 17; 2011, c. 6, s. 44. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:18&historique=20260928&langCont=en#20260928) [18.](#se:18) (Repealed). 1975, c. 30, s. 18; 1979, c. 74, s. 1; 2011, c. 6, s. 44. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:18_1&historique=20260928&langCont=en#20260928) [18.1.](#se:18_1) (Repealed). 1985, c. 39, s. 3; 1989, c. 43, s. 1; 1996, c. 4, s. 11; 2011, c. 6, s. 44. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19&historique=20260928&langCont=en#20260928) [19.](#se:19) (Repealed). 1975, c. 30, s. 19; 1994, c. 47, s. 18; 1996, c. 4, s. 5; 1997, c. 85, s. 22; 2011, c. 6, s. 44. DIVISION IV.1 ADDITIONAL EXPLORATION ALLOWANCE 1994, c. 47, s. 19. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_1&historique=20260928&langCont=en#20260928) [19.1.](#se:19_1) The amount that an operator may deduct as an additional exploration allowance in respect of expenses incurred before 31 March 2010 in computing its annual profit for a fiscal year under subparagraph g of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the second paragraph of section 8 must not exceed, at the end of the fiscal year, 50% of the lesser of its cumulative exploration expenses in respect of expenses incurred before 31 March 2010 and its annual ceiling on exploration expenses for the fiscal year. 1994, c. 47, s. 19; 2011, c. 6, s. 45. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_2&historique=20260928&langCont=en#20260928) [19.2.](#se:19_2) The cumulative exploration expenses of an operator, at any time (in this section referred to as “that time”), in respect of expenses incurred before 31 March 2010, are the amount determined by the formula A - B. In the formula in the first paragraph, (1) A is the aggregate of (a) subject to sections 19.4 to 19.7, the aggregate of all amounts each of which is an expense incurred by the operator after 12 May 1994 and before 31 March 2010, in respect of exploration or underground core drilling work carried out in Québec, where the mineral substances in respect of which the work is carried out form part of the domain of the State and where the work is performed in connection with the operator’s mining operation i. elsewhere than on land under a mining lease or mining concession, and before ore is extracted, or ii. on land under a mining lease or mining concession, except land from which ore has been or was extracted in the five fiscal years preceding that time, and (b) the aggregate of all amounts each of which is an amount repaid by the operator before that time pursuant to a legal obligation to repay, in whole or in part, government assistance relating to expenses referred to in subparagraph a; and (2) B is the aggregate of (a) the aggregate of all amounts each of which is twice an amount deducted by an operator under subparagraph g of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the second paragraph of section 8 in computing its annual profit for a fiscal year ending before that time, and (b) the aggregate of all amounts each of which is an amount of government assistance relating to an amount referred to in subparagraph a of paragraph 1 that the operator received or was entitled to receive before that time. For the purposes of subparagraph a of subparagraph 1 of the second paragraph and sections 19.4 to 19.7, “exploration”, “mine development”, “mineral deposit”, “mineral deposit evaluation”, “mining operation” and “orebody” have the meaning assigned by section 1, as it read on 30 March 2010. 1994, c. 47, s. 19; 1999, c. 40, s. 111; 2011, c. 6, s. 45. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_3&historique=20260928&langCont=en#20260928) [19.3.](#se:19_3) The annual ceiling on exploration expenses of an operator for a fiscal year is equal, (1) if the fiscal year begins before 31 March 2010, to the amount corresponding to the operator’s annual profit for that fiscal year, determined without reference to subparagraphs g to h.1 and j of paragraph 2 of section 8, as they read on 30 March 2010; or (2) if the fiscal year begins after 30 March 2010, to the amount corresponding to the operator’s annual profit for that fiscal year, determined without reference to subparagraph g of subparagraph 2 of the second paragraph of section 8. 1994, c. 47, s. 19; 1996, c. 4, s. 6; 1997, c. 85, s. 23; 2011, c. 6, s. 45. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_4&historique=20260928&langCont=en#20260928) [19.4.](#se:19_4) An amount referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2 does not include an amount that is (1) the capital cost of property taken into account in determining the undepreciated capital cost referred to in the first paragraph of section 9; (2) a general and administrative expense relating to exploration and underground core drilling work carried out in Québec and which is otherwise deductible under section 8; (3) the cost of acquiring a mining property or an interest therein, payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immovable real right referred to in section 8 of the Mining Act ([chapter M-13.1](/fr/document/lc/M-13.1?langCont=en&cible=)). 1994, c. 47, s. 19; 2011, c. 6, s. 46; 2015, c. 21, s. 65. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_5&historique=20260928&langCont=en#20260928) [19.5.](#se:19_5) Where a share of the capital stock of an operator is issued to a person under an agreement in writing entered into between that person and the operator, under which the operator has agreed to incur expenses in respect of exploration or underground core drilling work carried out in Québec, that would be expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2, and to renounce, under the Taxation Act ([chapter I‐3](/fr/document/lc/I-3?langCont=en&cible=)), in favour of that person, an amount that does not exceed the consideration received by the operator for the share, relating to expenses so incurred by the operator, the expenses to which the amount relates are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply if the share is issued to a legal person that gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, the expenses described in the agreement referred to in the first paragraph and the legal person fulfills such undertaking. 1994, c. 47, s. 19; 1996, c. 4, s. 11; 1999, c. 83, s. 10; 2011, c. 6, s. 47. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_6&historique=20260928&langCont=en#20260928) [19.6.](#se:19_6) Where a share of the capital stock of an operator is issued to a partnership under an agreement in writing entered into between the partnership and the operator, under which the operator has agreed to incur expenses in respect of exploration or underground core drilling work carried out in Québec, that would be expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2, and to renounce, under the Taxation Act ([chapter I‐3](/fr/document/lc/I-3?langCont=en&cible=)), in favour of the partnership, an amount that does not exceed the consideration received by the operator for the share, relating to expenses so incurred by the operator, the expenses which relate to the amount or part thereof that has been renounced and which the partnership attributes to each partner, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply to the part of the expenses which relates to the amount attributed by the partnership to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, that part of the expenses and the legal person fulfills such undertaking. 1994, c. 47, s. 19; 1996, c. 4, s. 11; 1999, c. 83, s. 11; 2011, c. 6, s. 48. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:19_7&historique=20260928&langCont=en#20260928) [19.7.](#se:19_7) Where an operator is a partnership that incurs expenses in respect of exploration or underground core drilling work carried out in Québec, that would be expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act ([chapter I‐3](/fr/document/lc/I-3?langCont=en&cible=)), which is attributed to each partner of the operator, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator. The first paragraph does not apply to the expenses which are attributed by the operator to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, those expenses and the legal person fulfills such undertaking. 1994, c. 47, s. 19; 1996, c. 4, s. 11; 1999, c. 83, s. 12; 2011, c. 6, s. 49. DIVISION V PROCESSING ALLOWANCE 1994, c. 47, s. 20. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:20&historique=20260928&langCont=en#20260928) [20.](#se:20) (Repealed). 1975, c. 30, s. 20; 1994, c. 47, s. 21. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:20_1&historique=20260928&langCont=en#20260928) [20.1.](#se:20_1) Subject to section 25, the amount that an operator may deduct as a processing allowance in computing its annual earnings from a mine for a fiscal year that begins after 31 December 2013, under subparagraph d of subparagraph 2 of the fourth paragraph of section 8, and in computing the mine-mouth output value in respect of a mine it operates, for such a fiscal year, under subparagraph d of subparagraph 2 of the second paragraph of section 8.1.1, must not exceed the lesser of (1) the aggregate of the amounts determined by the following formula in respect of each property of the operator (in this section referred to as the “particular property”) that is a processing asset used in processing ore from the mine in the fiscal year and that is in the operator’s possession at the end of the fiscal year A × B; and (2) an amount corresponding to the greater of (a) 75% of the operator’s annual earnings from the mine, for the fiscal year, determined without reference to subparagraphs d, e, g and h of subparagraph 2 of the fourth paragraph of section 8, and (b) 30% of the operator’s mine-mouth output value in respect of the mine, for the fiscal year, determined without reference to subparagraph d of subparagraph 2 of the second paragraph of section 8.1.1. In the formula in subparagraph 1 of the first paragraph, (1) A is the proportion that the use of the particular property in processing ore from the mine is of the total use of the particular property for the purpose of processing ore from the mine and for any other purpose in the fiscal year; and (2) B is an amount equal to, (a) if the operator does not engage in smelting, refining or hydrometallurgy, 10% of the capital cost to the operator of the particular property, (b) if the operator engages in smelting, refining or hydrometallurgy exclusively outside Québec, i. 10% of the capital cost of the particular property where the property is used solely in processing ore from a gold or silver mine, or ii. the amount by which 13% of the capital cost of the particular property, where the property is used in processing ore other than ore from a gold or silver mine, exceeds 3% of the proportion of the capital cost of the particular property, where it is used for concentration purposes, that the quantity of ore concentrated by the operator, which is not smelted or refined by the operator, or is not the subject of hydrometallurgy activity carried on by the operator, and the processing of which required the use of the particular property, is of the total quantity of ore the processing of which required the use of the particular property, or (c) if the operator engages in smelting, refining or hydrometallurgy in Québec, i. 10% of the capital cost of the particular property where the property is used solely in processing ore from a gold or silver mine, or ii. the amount by which 20% of the capital cost of the particular property, where the property is used in processing ore other than ore from a gold or silver mine, exceeds the aggregate of 7% of the proportion of the capital cost of the particular property that the quantity of ore that is smelted or refined by the operator outside Québec, or is the subject of hydrometallurgy activity carried on by the operator outside Québec, and the processing of which required the use of the particular property, is of the total quantity of ore the processing of which required the use of the particular property, and 10% of the proportion of the capital cost of the particular property, where it is used for concentration purposes, that the quantity of ore concentrated by the operator, which is not smelted or refined by the operator, or is not the subject of hydrometallurgy activity carried on by the operator, and the processing of which required the use of the particular property, is of the total quantity of ore the processing of which required the use of the particular property. 2015, c. 21, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:21&historique=20260928&langCont=en#20260928) [21.](#se:21) Subject to section 25, the amount that an operator may deduct as a processing allowance in computing its annual earnings from a mine for a fiscal year that begins after 30 March 2010 but before 1 January 2014, under subparagraph d of subparagraph 2 of the fourth paragraph of section 8, must not exceed the lesser of (1) the aggregate of the amounts determined by the formula in respect of each property of the operator (in this section referred to as the “particular property”) that is a processing asset used in processing ore from the mine in the fiscal year and that is in the operator’s possession at the end of the fiscal year; A × B; and (2) an amount that is 55% of the annual earnings from the mine, for the fiscal year, determined without reference to subparagraphs d, e, g and h of subparagraph 2 of the fourth paragraph of section 8. In the formula in subparagraph 1 of the first paragraph, (1) A is the proportion that the use of the particular property in processing ore from the mine is of the total use of the particular property for the purpose of processing ore from the mine and for any other purpose in the fiscal year; and (2) B is an amount equal to, (a) if the operator does not engage in smelting or refining, 7% of the capital cost to the operator of the particular property, or (b) if the operator engages in smelting or refining, i. 7% of the capital cost of the particular property where the property is used solely in processing ore from a gold or silver mine, or ii. the amount by which 13% of the capital cost of the particular property, where the property is used in processing ore other than ore from a gold or silver mine, exceeds 6% of the proportion of the capital cost of the particular property, where it is used for concentration purposes, that the quantity of ore concentrated by the operator, which is not smelted or refined by the operator and the processing of which required the use of the particular property, is of the total quantity of ore the processing of which required the use of the particular property. The amount that an operator may deduct as a processing allowance in computing its annual profit for a fiscal year that begins before 31 March 2010 under subparagraph h of paragraph 2 of section 8, as it read on 30 March 2010, is equal to the amount determined under this section, as it read on 30 March 2010. However, where this section applies for the purpose of determining the operator’s annual profit for a fiscal year that ends after 30 March 2010 and includes that date, the amount that the operator may deduct, as a processing allowance, is equal to the amount determined under this section, as it read on 30 March 2010, as if (1) the 8% rate specified in subparagraph i of subparagraph a of paragraph 1 and in subparagraph 1 of subparagraph ii of subparagraph a of paragraph 1 was replaced by the total of (a) 8% multiplied by the proportion that the number of days in the fiscal year that precede 31 March 2010 is of the number of days in the fiscal year, and (b) 7% multiplied by the proportion that the number of days in the fiscal year that follow 30 March 2010 is of the number of days in the fiscal year; (2) the 15% rate specified in subparagraph 2 of subparagraph ii of subparagraph a of paragraph 1 was replaced by the total of (a) 15% multiplied by the proportion that the number of days in the fiscal year that precede 31 March 2010 is of the number of days in the fiscal year, and (b) 13% multiplied by the proportion that the number of days in the fiscal year that follow 30 March 2010 is of the number of days in the fiscal year; (3) the 7% rate specified in subparagraph 2 of subparagraph ii of subparagraph a of paragraph 1 was replaced by the total of (a) 7% multiplied by the proportion that the number of days in the fiscal year that precede 31 March 2010 is of the number of days in the fiscal year, and (b) 6% multiplied by the proportion that the number of days in the fiscal year that follow 30 March 2010 is of the number of days in the fiscal year; (4) the 15% rate specified in subparagraph b of paragraph 1 was replaced by a rate equal to the rate obtained by multiplying 15% by the proportion that the number of days in the fiscal year that precede 31 March 2010 is of the number of days in the fiscal year; and (5) the 65% rate specified in paragraph 2 was replaced by the total of (a) 65% multiplied by the proportion that the number of days in the fiscal year that precede 31 March 2010 is of the number of days in the fiscal year, and (b) 55% multiplied by the proportion that the number of days in the fiscal year that follow 30 March 2010 is of the number of days in the fiscal year. 1975, c. 30, s. 21; 1994, c. 47, s. 22; 1996, c. 4, s. 7; 1997, c. 85, s. 24; 1999, c. 83, s. 13; 2011, c. 6, s. 50; 2015, c. 21, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:21_1&historique=20260928&langCont=en#20260928) [21.1.](#se:21_1) (Repealed). 1999, c. 83, s. 14; 2011, c. 6, s. 51. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:22&historique=20260928&langCont=en#20260928) [22.](#se:22) (Repealed). 1975, c. 30, s. 22; 1994, c. 47, s. 23. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:23&historique=20260928&langCont=en#20260928) [23.](#se:23) (Repealed). 1975, c. 30, s. 23; 1994, c. 47, s. 24; 1999, c. 83, s. 15; 2011, c. 6, s. 52. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:23_1&historique=20260928&langCont=en#20260928) [23.1.](#se:23_1) (Repealed). 1994, c. 47, s. 24; 1999, c. 83, s. 15; 2011, c. 6, s. 52. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:24&historique=20260928&langCont=en#20260928) [24.](#se:24) (Repealed). 1975, c. 30, s. 24; 1994, c. 47, s. 25. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:25&historique=20260928&langCont=en#20260928) [25.](#se:25) Where the fiscal year of an operator comprises fewer than 12 months, the amount determined under subparagraph 2 of the second paragraph of section 20.1 or 21 must be reduced by the proportion of the amount that the number of days by which 365 exceeds the number of days in the fiscal year is of 365. 1975, c. 30, s. 25; 1994, c. 47, s. 26; 1999, c. 83, s. 16; 2011, c. 6, s. 53; 2015, c. 21, s. 68. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26&historique=20260928&langCont=en#20260928) [26.](#se:26) (Repealed). 1975, c. 30, s. 26; 1994, c. 47, s. 27. DIVISION V.0.1 ADDITIONAL DEPRECIATION ALLOWANCE 1997, c. 85, s. 25. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_0_1&historique=20260928&langCont=en#20260928) [26.0.1.](#se:26_0_1) Subject to section 26.0.2, the amount deductible under subparagraph e of subparagraph 2 of the fourth paragraph of section 8 by an operator as an additional depreciation allowance, in relation to a processing plant, in computing its annual earnings for a fiscal year from a mine whose ore is processed by that plant must not exceed the portion of the least of the following amounts that is reasonably attributable to the operation of the mine: (1) the aggregate of (a) the aggregate of all amounts each of which is 15% of the capital cost to the operator of each property, described in the second paragraph, in relation to that processing plant, and (b) the lesser of i. the aggregate of all amounts each of which is 15% of the capital cost to the operator of each property, described in the third paragraph, in relation to that processing plant, and ii. zero, if the aggregate of all amounts each of which is the capital cost to the operator of each property, described in the third paragraph, in relation to that processing plant, is less than $150,000,000; (2) $50,000,000; (3) the amount by which the aggregate of all amounts each of which is an amount deducted by the operator, in relation to that processing plant, under subparagraph h.1 of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph e of subparagraph 2 of the fourth paragraph of section 8, in computing its annual profit or its annual earnings from any mine, for a preceding fiscal year is exceeded by the aggregate of (a) the lesser of i. the aggregate of all amounts each of which is the capital cost to the operator of each property, described in the second paragraph, in relation to that processing plant, and ii. $350,000,000, and (b) the lesser of i. the aggregate of all amounts each of which is the capital cost to the operator of each property, described in the third paragraph, in relation to that processing plant, and ii. the lesser of (1) $200,000,000, and (2) zero, if the aggregate of all amounts each of which is the capital cost to the operator of each property, described in the third paragraph, in relation to that processing plant, is less than $150,000,000; (4) an amount that is the annual earnings from the mine for the fiscal year, determined without reference to subparagraphs e, g and h of subparagraph 2 of the fourth paragraph of section 8; and (5) zero, if the aggregate of all amounts, each of which is the capital cost to the operator of each property, described in the second paragraph, in relation to that processing plant, is less than $300,000,000. Property to which the first paragraph refers is class 3 property, within the meaning assigned by the first paragraph of section 9, that (1) was acquired new by the operator after 25 March 1997 and before 1 April 1998, otherwise than as property to replace or modernize any other property; (2) was used for the first time by the operator after 25 March 1997 and before 1 April 1998; (3) (subparagraph repealed). Property to which the first paragraph refers is class 3 property, within the meaning assigned by the first paragraph of section 9, that (1) was acquired new by the operator after 31 December 2003 and before 1 January 2008, otherwise than as property to replace another property; (2) was used for the first time by the operator after 31 December 2003 and before 1 January 2008; and (3) was, during a minimum period of 730 days beginning on the day of its first use, or during a shorter period in the case of the loss or involuntary destruction of the property by fire, theft or water or of a major breakdown of the property, held and regularly used in mining operation by the operator, in relation to the part of that period during which the operator owned the property, or by another person who acquired the property (a) in the course of a reorganization in respect of which, if a dividend were received by a partnership in the course of the reorganization, section 308.1 of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)) would not apply to the dividend because of the application of section 308.3 of that Act, or (b) from a person with whom the other person was not dealing at arm’s length, within the meaning of the Taxation Act, otherwise than because of a right referred to in paragraph b of section 20 of that Act, at the time the property was acquired. 1997, c. 85, s. 25; 2001, c. 51, s. 6; 2007, c. 12, s. 7; 2011, c. 6, s. 54; 2015, c. 21, s. 69. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_0_2&historique=20260928&langCont=en#20260928) [26.0.2.](#se:26_0_2) Where the fiscal year of an operator comprises fewer than 12 months, the amount referred to in subparagraph 2 of the first paragraph of section 26.0.1 and each of the amounts determined under subparagraphs 1 and 3 of that paragraph shall be reduced respectively by the proportion of those amounts that the number of days by which 365 exceeds the number of days in the fiscal year is of 365. 1997, c. 85, s. 25. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_0_3&historique=20260928&langCont=en#20260928) [26.0.3.](#se:26_0_3) If in a fiscal year an operator is associated with one or more other operators, each of the amounts referred to in subparagraph 2 of the first paragraph of section 26.0.1, in subparagraph ii of subparagraph a of subparagraph 3 of that paragraph and in subparagraph 1 of subparagraph ii of subparagraph b of that subparagraph 3 must be allocated among the operators in the proportion established pursuant to an agreement a copy of which is to be sent to the Minister within six months after the end of their fiscal year and the amount allocated or the aggregate of the amounts allocated must be equal to (1) $50,000,000, or the lesser amount determined, where applicable, in accordance with section 26.0.2, for the amount referred to in that subparagraph 2; (2) $350,000,000 for the amount referred to in subparagraph ii of subparagraph a of that subparagraph 3; and (3) $200,000,000 for the amount referred to in subparagraph 1 of subparagraph ii of subparagraph b of that subparagraph 3. In the absence of an agreement, or if the proportion is not established in a reasonable manner, the Minister shall allocate the amounts as is reasonable in the circumstances. 1997, c. 85, s. 25; 2007, c. 12, s. 8; 2011, c. 6, s. 55. DIVISION V.1 ADDITIONAL ALLOWANCE FOR A NORTHERN MINE 1996, c. 4, s. 8. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_1&historique=20260928&langCont=en#20260928) [26.1.](#se:26_1) The amount that an operator may deduct as an additional allowance for a northern mine in computing its annual earnings from a mine for a particular fiscal year, under subparagraph g of subparagraph 2 of the fourth paragraph of section 8, must not exceed the lesser of (1) the operator’s annual earnings from the mine, for the particular fiscal year, determined without reference to that subparagraph g; and (2) the part of the cumulative northern mine expenses at the end of the particular fiscal year that relates to the mine. Despite the first paragraph, the following rules apply: (1) if the particular fiscal year ends after the ninth fiscal year following the fiscal year during which the operator begins processing ore from a northern mine, no amount may be deducted by the operator for the particular fiscal year under subparagraph g of subparagraph 2 of the fourth paragraph of section 8; and (2) no amount may be deducted by the operator, in respect of a northern mine, for the particular fiscal year under subparagraph g of subparagraph 2 of the fourth paragraph of section 8, if the processing of ore from the mine begins after 30 March 2010. 1996, c. 4, s. 8; 2011, c. 6, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_2&historique=20260928&langCont=en#20260928) [26.2.](#se:26_2) Cumulative northern mine expenses, at any time, are equal to the amount by which the amount described in the second paragraph is exceeded by the aggregate of all amounts each of which is 166 2/3% of the capital cost to a northern mine operator of each asset situated in Québec that is used immediately before that time in processing ore from the mine and that is acquired after 9 May 1995 and before that time. The amount to which the first paragraph refers is equal to the aggregate of all amounts each of which is an amount deducted by the operator, for a fiscal year ending before the time referred to in that paragraph, as an additional allowance for a northern mine under subparagraph j of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the fourth paragraph of section 8. 1996, c. 4, s. 8; 2011, c. 6, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_3&historique=20260928&langCont=en#20260928) [26.3.](#se:26_3) For the purposes of sections 26.1 and 26.2, if an operator (in this section referred to as the “new operator”) obtains as a result of a distribution or acquires, at a particular time, an asset situated in Québec that is used in processing ore from a northern mine of a particular operator, and if such operator has deducted an amount under subparagraph j of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the fourth paragraph of section 8, the following rules apply: (1) each fiscal year ending after the fiscal year during which the particular operator begins processing ore from the northern mine and before the particular time is deemed to be a fiscal year of the new operator, and the new operator is deemed to have begun processing ore from the northern mine at the same time as the particular operator began processing ore; (2) the capital cost of the asset to the particular operator, immediately before the particular time, is deemed to be, at the particular time, the capital cost of that asset to the new operator; (3) the part of each of the amounts that may reasonably be considered to relate to the asset distributed to or acquired by the new operator, and that is deducted by the particular operator under subparagraph j of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the fourth paragraph of section 8 for a fiscal year ending before the particular time, as an additional allowance for a northern mine, is deemed to be an amount granted for that fiscal year to the new operator under that subparagraph j or g, as the case may be. 1996, c. 4, s. 8; 2011, c. 6, s. 57. DIVISION V.2 ADDITIONAL ALLOWANCE FOR A MINE SITUATED IN NORTHERN QUÉBEC 2011, c. 6, s. 58. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_4&historique=20260928&langCont=en#20260928) [26.4.](#se:26_4) The amount that an operator may deduct for a fiscal year, as an additional allowance for a mine situated in Northern Québec, in computing its annual earnings from a mine under subparagraph h of subparagraph 2 of the fourth paragraph of section 8 must not exceed the lesser of (1) if the mine is situated (a) in the Near North, the amount by which $2,000,000 exceeds the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual earnings from the mine for a preceding fiscal year under subparagraph h of subparagraph 2 of the fourth paragraph of section 8, or (b) in the Far North, the amount by which $5,000,000 exceeds the aggregate of all amounts each of which is an amount deducted by the operator in computing its annual earnings from the mine for a preceding fiscal year under subparagraph h of subparagraph 2 of the fourth paragraph of section 8; and (2) the part of the operator’s annual earnings from the mine for the fiscal year that is attributable to the operator’s eligibility period in respect of the mine. Despite the first paragraph, the operator may deduct an amount, as an additional allowance for a mine situated in Northern Québec, in computing its annual earnings from the mine for a fiscal year under subparagraph h of subparagraph 2 of the fourth paragraph of section 8 only if (1) the mine has come into production in reasonable commercial quantities after 30 March 2010; and (2) the operator may not deduct an amount, as an additional allowance for a northern mine, in computing its annual earnings from the mine for the fiscal year under subparagraph g of subparagraph 2 of the fourth paragraph of section 8. 2011, c. 6, s. 58. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:26_5&historique=20260928&langCont=en#20260928) [26.5.](#se:26_5) For the purposes of subparagraph 2 of the first paragraph of section 26.4, the following rules apply: (1) an operator’s eligibility period in respect of a mine means the period that begins on the date on which the mine comes into production in reasonable commercial quantities and that ends 36 months after that date; and (2) the part of an operator’s annual earnings from a mine for a fiscal year that is attributable to the operator’s eligibility period in respect of the mine is equal to the annual earnings from the mine for the fiscal year, computed without reference to subparagraph h of subparagraph 2 of the fourth paragraph of section 8, multiplied by the proportion that the number of days in the fiscal year that are included in the operator’s eligibility period in respect of the mine is of the number of days in the fiscal year. 2011, c. 6, s. 58. DIVISION VI Repealed, 1994, c. 47, s. 27. 1994, c. 47, s. 27. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:27&historique=20260928&langCont=en#20260928) [27.](#se:27) (Repealed). 1975, c. 30, s. 27; 1985, c. 39, s. 4; 1989, c. 43, s. 2; 1994, c. 47, s. 27. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:27_1&historique=20260928&langCont=en#20260928) [27.1.](#se:27_1) (Repealed). 1985, c. 39, s. 5; 1989, c. 43, s. 3; 1994, c. 47, s. 27. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:28&historique=20260928&langCont=en#20260928) [28.](#se:28) (Repealed). 1975, c. 30, s. 28; 1994, c. 47, s. 27. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29&historique=20260928&langCont=en#20260928) [29.](#se:29) (Repealed). 1975, c. 30, s. 29; 1994, c. 47, s. 27. CHAPTER IV COMPUTATION OF DUTIES DIVISION I MINING TAX ON ANNUAL PROFIT 2015, c. 21, s. 70.
§ 1 — Interpretation and general rules
§ 1. — Interpretation and general rules 2017, c. 1, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29_0_1&historique=20260928&langCont=en#20260928) [29.0.1.](#se:29_0_1) In this division, “adjusted annual profit” of an operator for a fiscal year means the amount that would be the operator’s annual profit for the fiscal year if the fourth paragraph of section 8 were read without reference to subparagraph e of subparagraph 1 and subparagraph f of subparagraph 2; “adjusted profit margin” of an operator for a fiscal year means the proportion that the operator’s adjusted annual profit for the fiscal year is of the aggregate of all amounts each of which is the gross value of the operator’s annual output, for the fiscal year, from a mine it operates in the fiscal year; “profit margin” of an operator for a fiscal year means the proportion that the operator’s annual profit for the fiscal year is of the aggregate of all amounts each of which is the gross value of the operator’s annual output, for the fiscal year, from a mine it operates in the fiscal year. 2017, c. 1, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29_0_2&historique=20260928&langCont=en#20260928) [29.0.2.](#se:29_0_2) For the purpose of determining the profit margin of an operator for a fiscal year, the following rules apply: (1) where the annual profit of the operator for the fiscal year is greater than the aggregate described in the definition of “profit margin” in section 29.0.1 for the fiscal year, the operator’s profit margin for the fiscal year is deemed to be equal to 100%; and (2) where the aggregate described in the definition of “profit margin” in section 29.0.1 for the fiscal year is equal to zero, the aggregate is deemed to be equal to $1. 2017, c. 1, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29_0_3&historique=20260928&langCont=en#20260928) [29.0.3.](#se:29_0_3) For the purpose of determining the adjusted profit margin of an operator for a fiscal year, the following rules apply: (1) where the adjusted annual profit of the operator for the fiscal year is greater than the aggregate described in the definition of “adjusted profit margin” in section 29.0.1 for the fiscal year, the operator’s adjusted profit margin for the fiscal year is deemed to be equal to 100%; and (2) where the aggregate described in the definition of “adjusted profit margin” in section 29.0.1 for the fiscal year is equal to zero, the aggregate is deemed to be equal to $1. 2017, c. 1, s. 56.
§ 2 — Computation of the mining tax on annual profit
§ 2. — Computation of the mining tax on annual profit 2017, c. 1, s. 56. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29_1&historique=20260928&langCont=en#20260928) [29.1.](#se:29_1) An operator’s mining tax on its annual profit for a fiscal year that begins after 31 December 2013 is equal to the aggregate of (1) the amount determined by the formula 16% (A × B/C); (2) the amount determined by the formula 22% (A × D/C); and (3) the amount determined by the formula 28% (A × E/C). In the formulas in the first paragraph, (1) A is the operator’s annual profit for the fiscal year; (2) B is 35% or, if it is lesser, the operator’s profit margin for the fiscal year; (3) C is the operator’s profit margin for the fiscal year; (4) D is 15% or, if it is lesser, the amount by which the operator’s profit margin for the fiscal year exceeds 35%; and (5) E is the amount by which the operator’s profit margin for the fiscal year exceeds 50%. 2015, c. 21, s. 70; 2017, c. 1, s. 57. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29_2&historique=20260928&langCont=en#20260928) [29.2.](#se:29_2) Despite section 29.1, where an operator so elects in the return it is required to file under section 36 for a fiscal year that begins after 31 December 2013 and that is deemed under section 2.1 to end immediately before the time at which the operator ceases for an indeterminate period all activities that relate to its mining operation, the operator’s mining tax on its annual profit for that fiscal year is equal to the mining tax that would otherwise be determined under section 29.1 if “profit margin” were replaced in subparagraphs 2 to 5 of the second paragraph of section 29.1 by “adjusted profit margin”. 2017, c. 1, s. 58. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:29_3&historique=20260928&langCont=en#20260928) [29.3.](#se:29_3) Despite sections 29.1 and 29.2, an operator’s mining tax on its annual profit, for a fiscal year that begins after 31 December 2013 and that is deemed under section 2.1 to end immediately before the time at which the operator ceases for an indeterminate period all activities that relate to its mining operation, is equal to 16% of its annual profit for that fiscal year if the aggregate of all amounts each of which is the gross value of the operator’s annual output, for the fiscal year, from a mine it operates in the fiscal year is equal to zero. 2017, c. 1, s. 58. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:30&historique=20260928&langCont=en#20260928) [30.](#se:30) The amount that an operator is required to pay, under the second paragraph of section 5, as duties for a fiscal year that begins before 1 January 2014 is equal to the amount obtained by multiplying its annual profit for the fiscal year by its tax rate for the fiscal year. 1975, c. 30, s. 30; 1979, c. 74, s. 2; 1985, c. 39, s. 6; 1994, c. 47, s. 28; 2011, c. 6, s. 59; 2015, c. 21, s. 71. DIVISION II MINIMUM MINING TAX 2015, c. 21, s. 72. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:30_1&historique=20260928&langCont=en#20260928) [30.1.](#se:30_1) An operator’s minimum mining tax for a fiscal year that begins after 31 December 2013 is equal to the aggregate of (1) the amount obtained by multiplying 1% by the lesser of (a) the aggregate of all amounts each of which is the operator’s mine-mouth output value for the fiscal year in respect of a mine it operates in the fiscal year, and (b) the operator’s reduced-rate taxable amount for the fiscal year; and (2) the amount obtained by multiplying 4% by the amount by which the aggregate of all amounts each of which is the operator’s mine-mouth output value for the fiscal year in respect of a mine it operates in the fiscal year exceeds the operator’s reduced-rate taxable amount for the fiscal year. 2015, c. 21, s. 72. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:30_2&historique=20260928&langCont=en#20260928) [30.2.](#se:30_2) For the purposes of section 30.1, an operator’s reduced-rate taxable amount for a fiscal year is equal to (1) if the operator is not a member of an associated group in the fiscal year, $80,000,000; and (2) if the operator is a member of an associated group in the fiscal year, an amount attributed for the fiscal year to the operator pursuant to the agreement described in the second paragraph and filed with the Minister in the prescribed form containing prescribed information or, if no amount is attributed to the operator under the agreement or in the absence of such an agreement, zero. The agreement to which subparagraph 2 of the first paragraph refers is the agreement under which all the operators that are members of the associated group in the fiscal year attribute for the fiscal year to one or more of their number, for the purposes of this section, one or more amounts the total of which does not exceed $80,000,000. If the aggregate of the amounts attributed, for a fiscal year, pursuant to an agreement described in the second paragraph and entered into with the operators that are members of an associated group in the fiscal year exceeds $80,000,000, the amount determined under subparagraph 2 of the first paragraph in respect of each of those operators for the fiscal year is deemed, for the purposes of this section, to be equal to the proportion of $80,000,000 that that amount is of the aggregate of the amounts attributed for the fiscal year under the agreement. For the purposes of this section, an associated group in a fiscal year means all the operators that are associated with each other at any time in the fiscal year. 2015, c. 21, s. 72. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:30_3&historique=20260928&langCont=en#20260928) [30.3.](#se:30_3) If an operator that is a member of an associated group, within the meaning of the fourth paragraph of section 30.2, fails to file with the Minister the agreement described in the second paragraph of that section within 30 days after notice in writing by the Minister has been sent to any of the operators that are members of that group that such an agreement is required for the purposes of an assessment under this Act, the Minister may, for the purposes of subparagraph b of paragraph 1 of section 30.1 and paragraph 2 of that section, attribute an amount to one or more of those operators for the fiscal year, which amount or the aggregate of which amounts must be equal to $80,000,000, and in such a case, despite subparagraph 2 of the first paragraph of section 30.2, the reduced-rate taxable amount of each of the operators is equal to the amount so attributed to it. 2015, c. 21, s. 72. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:30_4&historique=20260928&langCont=en#20260928) [30.4.](#se:30_4) Where the fiscal year of an operator comprises fewer than 12 months, the operator’s reduced-rate taxable amount for the fiscal year is equal to the proportion of that amount, determined in accordance with sections 30.2 and 30.3, that the number of days in the fiscal year is of 365. 2015, c. 21, s. 72. CHAPTER V DUTIES CREDIT 1985, c. 39, s. 6; 2015, c. 21, s. 73. DIVISION I Repealed, 2011, c. 6, s. 60. 1985, c. 39, s. 6; 2011, c. 6, s. 60. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:31&historique=20260928&langCont=en#20260928) [31.](#se:31) (Repealed). 1975, c. 30, s. 31; 1985, c. 39, s. 6; 1994, c. 47, s. 29. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:31_1&historique=20260928&langCont=en#20260928) [31.1.](#se:31_1) (Repealed). 1985, c. 39, s. 6; 1994, c. 47, s. 30; 2011, c. 6, s. 60. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:31_2&historique=20260928&langCont=en#20260928) [31.2.](#se:31_2) (Repealed). 1985, c. 39, s. 6; 1994, c. 47, s. 31. DIVISION I.1 NON-REFUNDABLE DUTIES CREDIT ON ACCOUNT OF MINIMUM MINING TAX 2015, c. 21, s. 74. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:31_3&historique=20260928&langCont=en#20260928) [31.3.](#se:31_3) An operator may deduct, from its duties otherwise payable under section 5 for a particular fiscal year that begins after 31 December 2013, an amount equal to the lesser of (1) the amount by which the operator’s mining tax on its annual profit for the particular fiscal year, determined under any of sections 29.1 to 29.3, exceeds its minimum mining tax for the fiscal year, determined under section 30.1; and (2) the cumulative balance on account of the operator’s minimum mining tax at the end of the particular fiscal year. The cumulative balance on account of an operator’s minimum mining tax at the end of a particular fiscal year is equal to the aggregate of the cumulative balance on account of the operator’s minimum mining tax, as determined, before that time, under paragraph 8.1 of section 35.3, if applicable, and of the amount by which the aggregate of all amounts each of which is an amount deducted by the operator, in accordance with this division, for a fiscal year preceding the particular fiscal year is exceeded by the aggregate of all amounts each of which is an amount determined, for a fiscal year preceding the particular fiscal year, by the formula A - B. In the formula in the second paragraph, (1) A is the operator’s minimum mining tax for the preceding fiscal year, determined under section 30.1; and (2) B is the operator’s mining tax on its annual profit for the preceding fiscal year, determined under any of sections 29.1 to 29.3. 2015, c. 21, s. 74; 2017, c. 1, s. 59. DIVISION II REFUNDABLE DUTIES CREDIT FOR LOSSES 1985, c. 39, s. 6; 2015, c. 21, s. 75. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32&historique=20260928&langCont=en#20260928) [32.](#se:32) An operator that sustains an annual loss in a fiscal year may claim, on or before the date on or before which the operator is required to file its return under section 36 for the fiscal year, an amount as a refundable duties credit for losses which must not exceed (1) for a fiscal year that ends before 31 March 2010, 12% of the lesser of (a) its adjusted annual loss for the fiscal year, and (b) the aggregate of the following amounts, without however exceeding the amount deducted by the operator under subparagraph e of paragraph 2 of section 8, as it read on 30 March 2010, in computing its annual profit for the fiscal year: i. the amount that is the amount by which the expenses in respect of exploration, mineral deposit evaluation and mine development work, incurred by the operator for the fiscal year in connection with mining operation, exceeds the amount of government assistance that the operator received or was entitled to receive for the fiscal year and that relates to those expenses, and provided that such expenses, despite section 16.2, have been declared by the operator to be deductible expenses, on or before the date on or before which the operator is required to file its return under section 36 for the fiscal year, and ii. the aggregate of all amounts each of which is the amount by which an amount referred to in subparagraph b.1 of paragraph 1 of section 16.1, as it read on 30 March 2010, that relates to expenses incurred by the operator during the fiscal year and declared by the operator to be deductible expenses, on or before the date provided in subparagraph i, exceeds the amount that is 25% of the government assistance that the operator received or was entitled to receive for the fiscal year and that relates to those expenses; (2) for a fiscal year that ends after 30 March 2010 and includes that date, if the operator is an eligible operator, the amount obtained by multiplying its tax rate for the fiscal year by the lesser of (a) its adjusted annual loss for the fiscal year, and (b) the aggregate of i. the expenses referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph e of paragraph 2 of section 8, as it read on 30 March 2010, ii. 50% of the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.9 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph e.1 of paragraph 2 of section 8, as it read on 30 March 2010, and iii. the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.11 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph e.2 of paragraph 2 of section 8, as it read on 30 March 2010; (3) for a fiscal year that ends after 30 March 2010 and includes that date, if the operator is not an eligible operator, the amount obtained by multiplying its tax rate for the fiscal year by the lesser of (a) its adjusted annual loss for the fiscal year, and (b) the aggregate of i. the expenses referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph e of paragraph 2 of section 8, as it read on 30 March 2010, and ii. the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.11 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph e.2 of paragraph 2 of section 8, as it read on 30 March 2010; (4) if the operator is an eligible operator, the amount obtained by multiplying, for a fiscal year that begins after 30 March 2010 but before 1 January 2014, its tax rate for that fiscal year and, for a fiscal year that begins after 31 December 2013, 16% by the lesser of; (a) its adjusted annual loss for the fiscal year, and (b) the aggregate of i. 50% of the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.9 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph d of subparagraph 2 of the second paragraph of section 8, ii. the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.11 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph f of subparagraph 2 of the second paragraph of section 8, ii.1. the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.0.2 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph g.1 of subparagraph 2 of the second paragraph of section 8, iii. the aggregate of all amounts each of which is the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.2 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph h of subparagraph 2 of the second paragraph of section 8, iv. the aggregate of all amounts each of which is the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.4 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph i of subparagraph 2 of the second paragraph of section 8, and v. the aggregate of all amounts each of which is the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.6 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph j of subparagraph 2 of the second paragraph of section 8; and (5) if the operator is not an eligible operator, the amount obtained by multiplying, for a fiscal year that begins after 30 March 2010 but before 1 January 2014, its tax rate for that fiscal year and, for a fiscal year that begins after 31 December 2013, 16% by the lesser of (a) its adjusted annual loss for the fiscal year, and (b) the aggregate of i. the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.11 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph f of subparagraph 2 of the second paragraph of section 8, ii. the aggregate of all amounts each of which is the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.2 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph h of subparagraph 2 of the second paragraph of section 8, iii. the aggregate of all amounts each of which is the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.4 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph i of subparagraph 2 of the second paragraph of section 8, and iv. the aggregate of all amounts each of which is the amount of the expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.6 that were incurred by the operator for the fiscal year, without exceeding the amount deducted by the operator for the fiscal year under subparagraph j of subparagraph 2 of the second paragraph of section 8. For the purpose of determining the amount of the expenses referred to in subparagraphs i and ii of subparagraph b of subparagraph 1 of the first paragraph, of the expenses referred to in subparagraphs i to iii of subparagraph b of subparagraph 2 of that paragraph, of the expenses referred to in subparagraphs i and ii of subparagraph b of subparagraph 3 of that paragraph, of the expenses referred to in subparagraphs i to v of subparagraph b of subparagraph 4 of that paragraph and of the expenses referred to in subparagraphs i to iv of subparagraph b of subparagraph 5 of that paragraph that were incurred by an operator for a fiscal year, the following rules apply: (1) the amount of the expenses is to be reduced by the amount of government assistance that the operator received or was entitled to receive for the fiscal year and that relates to the expenses; and (2) despite section 16.14, the expenses incurred by the operator in the fiscal year may be included in the expenses referred to in those subparagraphs only if the operator declares them as such to the Minister on or before the date on or before which the operator is required to file its return under section 36 for the fiscal year. For the purposes of subparagraph i of subparagraph b of subparagraph 1 of the first paragraph, “exploration”, “mine deposit evaluation”, “mine development”, “mineral deposit”, “mining operation” and “orebody” have the meaning assigned by section 1, as it read on 30 March 2010. 1975, c. 30, s. 32; 1985, c. 39, s. 6; 1994, c. 47, s. 32; 1999, c. 83, s. 17; 2011, c. 6, s. 61; 2015, c. 21, s. 76; 2019, c. 142019, c. 14, s. 5112; 2020, c. 162020, c. 16, s. 21112020, c. 162020, c. 16, s. 21122020, c. 162020, c. 16, s. 2113; 2021, c. 362021, c. 36, s. 481. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_0_1&historique=20260928&langCont=en#20260928) [32.0.1.](#se:32_0_1) For the purposes of subparagraph a of subparagraphs 1 to 5 of the first paragraph of section 32, the adjusted annual loss of an operator for a fiscal year is equal to the amount by which the annual loss sustained by the operator for the fiscal year exceeds the lesser of (1) the amount determined under section 20.1 or 21 for the fiscal year, as if that section were read without reference to subparagraph 2 of its first paragraph; and (2) the amount of the annual loss sustained by the operator for the fiscal year multiplied by (a) if the fiscal year ends before 31 March 2010, 65%, (b) if the fiscal year ends after 30 March 2010 and includes that date, the total of the following rates: i. 65% multiplied by the proportion that the number of days in the fiscal year that precede 31 March 2010 is of the number of days in the fiscal year, and ii. 55% multiplied by the proportion that the number of days in the fiscal year that follow 30 March 2010 is of the number of days in the fiscal year, (c) if the fiscal year begins after 30 March 2010 but before 1 January 2014, 55%, or (d) if the fiscal year begins after 31 December 2013, 75%. 1994, c. 47, s. 33; 2011, c. 6, s. 61; 2015, c. 21, s. 77. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_1&historique=20260928&langCont=en#20260928) [32.1.](#se:32_1) (Repealed). 1985, c. 39, s. 6; 1994, c. 47, s. 34. DIVISION II.1 Repealed, 2011, c. 6, s. 62. 1996, c. 4, s. 9; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_2&historique=20260928&langCont=en#20260928) [32.2.](#se:32_2) (Repealed). 1996, c. 4, s. 9; 1999, c. 40, s. 111; 2002, c. 40, s. 15; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_3&historique=20260928&langCont=en#20260928) [32.3.](#se:32_3) (Repealed). 1996, c. 4, s. 9; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_4&historique=20260928&langCont=en#20260928) [32.4.](#se:32_4) (Repealed). 1996, c. 4, s. 9; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_5&historique=20260928&langCont=en#20260928) [32.5.](#se:32_5) (Repealed). 1996, c. 4, s. 9; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:32_6&historique=20260928&langCont=en#20260928) [32.6.](#se:32_6) (Repealed). 1996, c. 4, s. 9; 2011, c. 6, s. 62. DIVISION III Repealed, 2011, c. 6, s. 62. 1985, c. 39, s. 6; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:33&historique=20260928&langCont=en#20260928) [33.](#se:33) (Repealed). 1975, c. 30, s. 33; 1979, c. 74, s. 3; 1985, c. 39, s. 6; 1994, c. 47, s. 35; 2011, c. 6, s. 62. DIVISION IV Repealed, 2011, c. 6, s. 62. 1985, c. 39, s. 6; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:34&historique=20260928&langCont=en#20260928) [34.](#se:34) (Repealed). 1975, c. 30, s. 34; 1979, c. 74, s. 4; 1985, c. 39, s. 6; 1994, c. 47, s. 36; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:34_1&historique=20260928&langCont=en#20260928) [34.1.](#se:34_1) (Repealed). 1985, c. 39, s. 6; 2011, c. 6, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:34_2&historique=20260928&langCont=en#20260928) [34.2.](#se:34_2) (Repealed). 1985, c. 39, s. 6; 2011, c. 6, s. 62. DIVISION V Repealed, 1994, c. 47, s. 37. 1985, c. 39, s. 6; 1994, c. 47, s. 37. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35&historique=20260928&langCont=en#20260928) [35.](#se:35) (Repealed). 1975, c. 30, s. 35; 1985, c. 39, s. 6; 1994, c. 47, s. 37. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35_1&historique=20260928&langCont=en#20260928) [35.1.](#se:35_1) (Repealed). 1985, c. 39, s. 6; 1994, c. 47, s. 37. CHAPTER V.1 AMALGAMATION AND ACQUISITION OF ASSETS 1994, c. 47, s. 38. DIVISION I AMALGAMATION 1994, c. 47, s. 38. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35_2&historique=20260928&langCont=en#20260928) [35.2.](#se:35_2) Where an amalgamation takes place, the fiscal year of each predecessor legal person that is an operator referred to in section 5 is deemed to end immediately before the amalgamation and the first fiscal year of the new legal person is deemed to begin at the time of the amalgamation. 1994, c. 47, s. 38; 1996, c. 4, s. 11. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35_3&historique=20260928&langCont=en#20260928) [35.3.](#se:35_3) The following rules apply in the case of an amalgamation referred to in section 35.2 for the purposes of fiscal years ending after the amalgamation: (1) each property of each class described in section 9 belonging to a predecessor legal person immediately before the amalgamation is deemed (a) to have been acquired by the new legal person at the time at which the predecessor legal person acquired it; and (b) to have a capital cost to the new legal person equal to its capital cost to the predecessor legal person; (2) each of the amounts deducted or included in determining the undepreciated capital cost of property of a class of a predecessor legal person, and each of the amounts that would have been deducted or included by the predecessor legal person in determining such undepreciated capital cost for the first fiscal year ending after the amalgamation, assuming there were such a fiscal year, are deemed to be amounts deducted or included by the new legal person in determining the undepreciated capital cost of property of that class; (3) each of the amounts incurred before the amalgamation by a predecessor legal person as an expense referred to in subparagraph a or b of subparagraph 1 of the second paragraph of section 16.1, or allowed the predecessor legal person as a deduction in computing its annual profit under any of paragraphs m, n and o of section 8, as they read before 13 May 1994, under subparagraph e of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph c of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (4) (paragraph repealed); (5) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of exploration and underground core drilling work carried out in Québec and referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph g of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (6) each of the amounts of government assistance received or receivable, or repaid pursuant to a legal obligation, by a predecessor legal person before the amalgamation is deemed to be an amount received or receivable, or so repaid, by the new legal person; (7) (paragraph repealed); (8) for the purposes of subparagraph d of subparagraph 1 of the second paragraph of section 8.0.0.1, the cumulative contributions account of a predecessor legal person, determined immediately before the amalgamation, is deemed, immediately after the amalgamation, to be the balance of the cumulative contributions account of the new legal person; (8.1) for the purposes of Division I.1 of Chapter V, the cumulative balance on account of a predecessor legal person’s minimum mining tax, determined immediately before the amalgamation, is deemed, immediately after the amalgamation, to be the cumulative balance on account of the new legal person’s minimum mining tax; (9) each of the amounts allowed before the amalgamation to a predecessor legal person, as a deduction in computing its annual profit under subparagraph h.1 of paragraph 2 of section 8, as it read on 30 March 2010, or in computing its annual earnings from a mine under subparagraph e of subparagraph 2 of the fourth paragraph of section 8, is deemed to be an amount so allowed the new legal person as a deduction; (10) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of an expense referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.9, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph e.1 of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph d of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (11) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of an expense referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.11, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph e.2 of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph f of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (12) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of an expense referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph e.3 of paragraph 2 of section 8, as it read on 30 March 2010, or in computing its annual earnings from a mine under subparagraph c of subparagraph 2 of the fourth paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (12.1) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.0.2, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph g.1 of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (13) each of the amounts allowed before the amalgamation to a predecessor legal person, as a deduction in computing its annual earnings from a mine under subparagraph h of subparagraph 2 of the fourth paragraph of section 8, is deemed to be an amount so allowed the new legal person as a deduction; (14) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.2, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph h of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; (15) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.4, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph i of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction; and (16) each of the amounts incurred before the amalgamation by a predecessor legal person in respect of expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of section 16.13.6, or allowed the predecessor legal person as a deduction in computing its annual profit under subparagraph j of subparagraph 2 of the second paragraph of section 8, is deemed to be an amount so incurred by the new legal person or an amount so allowed the new legal person as a deduction. 1994, c. 47, s. 38; 1996, c. 4, s. 11; 1996, c. 39, s. 5; 1997, c. 85, s. 26; 2011, c. 6, s. 63; 2015, c. 21, s. 78; 2019, c. 142019, c. 14, s. 521; 2020, c. 162020, c. 16, s. 221; 2021, c. 362021, c. 36, s. 491. DIVISION II ACQUISITION OF ASSETS 1994, c. 47, s. 38. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35_4&historique=20260928&langCont=en#20260928) [35.4.](#se:35_4) If a person or a partnership (in this section referred to as the “purchaser”) acquires, after 12 May 1994, property described in section 9, otherwise than as part of an amalgamation, from another person or partnership (in this section referred to as the “former owner”) to whom the person or partnership is related, within the meaning of Chapter IV of Title II of Book I of Part I of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), and if the purchaser is an operator for its fiscal year that includes the acquisition, the following rules apply to a fiscal year ending after the acquisition of the property: (1) the property is deemed to have been alienated by the former owner for an amount equal to the proportion of the undepreciated capital cost of the class of property which includes the property, determined immediately before the acquisition, that the capital cost of the property to the former owner is of the aggregate of all amounts each of which is the capital cost of a property of that class; (2) subject to paragraphs 3, 4 and 6, the property is deemed to have been acquired by the purchaser at a capital cost equal to the amount determined under paragraph 1; (3) for the purposes of sections 20.1 and 21, the capital cost of the property to the purchaser is deemed to be equal to the capital cost of the property to the former owner; (4) where the cost of the property to the purchaser exceeds the capital cost of the property to the former owner immediately before the acquisition, the capital cost of the property to the purchaser is deemed to be equal to the capital cost of the property to the former owner immediately before that time; (5) for the purposes of the definition of “undepreciated capital cost” in the first paragraph of section 9, where the capital cost of the property to the former owner exceeds the amount determined under paragraph 1, the capital cost of the property to the purchaser is deemed to be the capital cost of the property to the former owner and the excess amount is deemed to have been allowed to the purchaser as a depreciation allowance in respect of the property for the fiscal years preceding the purchaser’s acquisition of the property; (6) for the purposes of section 26.0.1, where the purchaser acquired from the former owner all or substantially all of the class 3 property referred to in that section that was owned by the former owner immediately before the acquisition, (a) the property is deemed to have a capital cost to the purchaser equal to the capital cost of the property to the former owner; (b) the property is deemed to have been acquired new by the purchaser at the same time as the property was acquired new by the former owner; (c) the property is deemed to have been used for the first time by the purchaser at the same time as the property was used for the first time by the former owner; (c.1) the property is deemed to have been held by the purchaser and regularly used by the purchaser in a mining operation during any period throughout which the property was held and so used by the former owner; and (d) each of the amounts allowed to the former owner as an additional depreciation allowance under subparagraph h.1 of paragraph 2 of section 8 is deemed to have been so allowed to the purchaser as a deduction. For the purposes of this section, where the acquisition of a property occurs in the circumstances described in subparagraph 1 of the first paragraph of section 10.18, the following rules apply: (1) no reference is to be made to subparagraph 1 of the first paragraph; (2) the capital cost of the property to the former owner immediately before the acquisition is deemed to be the capital cost of the property to the former owner determined for the purposes of section 10.18; and (3) subparagraphs 2 and 5 of the first paragraph are to be read as if “amount determined under paragraph 1” were replaced by “amount determined under subparagraph 1 of the first paragraph of section 10.18 in respect of the property”. 1994, c. 47, s. 38; 1997, c. 85, s. 27; 2001, c. 51, s. 7; 2002, c. 40, s. 16; 2007, c. 12, s. 9; 2011, c. 6, s. 64; 2015, c. 21, s. 79; 2017, c. 1, s. 60. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35_5&historique=20260928&langCont=en#20260928) [35.5.](#se:35_5) Subject to section 35.4, where at a particular time a person or partnership that is an operator receives from a person a dividend payable in kind consisting of property described in section 9, the person or partnership is deemed to have acquired the property at a cost equal to its fair market value at that time, and if the person paying the dividend is also an operator, that person is deemed to have alienated the property at the same time for proceeds equal to its fair market value. 1994, c. 47, s. 38. CHAPTER V.2 ANTI-AVOIDANCE 2015, c. 21, s. 80. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:35_6&historique=20260928&langCont=en#20260928) [35.6.](#se:35_6) For the purposes of this Act, where an operator alienates, in a fiscal year, directly or indirectly, in favour of an entity with which it is associated in the fiscal year, all or part of mineral substances and, if applicable, of processing products from the operation of a mine, where the associated entity would be considered to have performed mining operation work in respect of those mineral substances and, if applicable, of those processing products if it had itself extracted those mineral substances and where, in the Minister’s opinion, it may reasonably be considered that one of the main reasons for the separate existence of the operator and the associated entity, in the fiscal year, is to reduce the amount of duties that would otherwise be payable under this Act or to increase the non-refundable duties credit on account of the minimum mining tax or the refundable duties credit for losses that may be claimed for the fiscal year, the operator is deemed, for the fiscal year and in respect of those mineral substances, to be the same person as the associated entity and to have performed all the mining operation work in respect of those mineral substances and, if applicable, of those processing products that the associated entity would be so considered to have performed. 2015, c. 21, s. 80. CHAPTER VI ADMINISTRATIVE PROCEDURE 2015, c. 8, s. 48. DIVISION I RETURNS [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:36&historique=20260928&langCont=en#20260928) [36.](#se:36) Every operator shall, within six months after the end of its fiscal year, file with the Minister a mining duties return in the prescribed form containing prescribed information, accompanied by (1) the financial statements of the mine or, failing that, of the operator; and (2) a reconciliation report of the financial statements and of the return; (3) (paragraph repealed). 1975, c. 30, s. 36; 1985, c. 39, s. 7; 1994, c. 47, s. 39; 2011, c. 6, s. 65; 2015, c. 8, s. 49; 2015, c. 21, s. 81; 2023, c. 22023, c. 2, s. 31. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:36_1&historique=20260928&langCont=en#20260928) [36.1.](#se:36_1) Regardless of whether they are liable to pay duties or whether a return has been filed, every person and partnership shall, on receiving a formal notice from the Minister, send the Minister a return in the prescribed form containing prescribed information, for the fiscal year and within the time mentioned in the formal notice. 1994, c. 47, s. 39; 2015, c. 8, s. 50. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:37&historique=20260928&langCont=en#20260928) [37.](#se:37) Every person administering, winding-up or controlling in any manner whatever the property, business, succession or income of an operator who has not filed the return mentioned in section 36 for a fiscal year, shall file such return for that fiscal year. 1975, c. 30, s. 37; 1989, c. 54, s. 168; 1994, c. 47, s. 40; 1996, c. 4, s. 12; 1999, c. 40, s. 111. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:38&historique=20260928&langCont=en#20260928) [38.](#se:38) Every operator or person required to file a return under this division shall in such return estimate the amount of the duties payable. 1975, c. 30, s. 38; 1982, c. 3, s. 1; 1994, c. 47, s. 41; 2015, c. 8, s. 51. DIVISION II ASSESSMENTS [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:39&historique=20260928&langCont=en#20260928) [39.](#se: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. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:40&historique=20260928&langCont=en#20260928) [40.](#se:40) After examination of a return, the Minister shall send a notice of assessment to the operator or the person by whom the return was filed. 1975, c. 30, s. 40; 2015, c. 8, s. 53. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:41&historique=20260928&langCont=en#20260928) [41.](#se:41) (Repealed). 1975, c. 30, s. 41; 2015, c. 8, s. 54. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:42&historique=20260928&langCont=en#20260928) [42.](#se:42) The Minister may at any time assess duties, interest and penalties under this Act, or give notice in writing to any operator by whom a return has been filed for a fiscal year that no duty is payable for that fiscal year. 1975, c. 30, s. 42; 2015, c. 8, s. 55; I.N. 2016-01-01 (NCCP). [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:43&historique=20260928&langCont=en#20260928) [43.](#se:43) The Minister may redetermine the duties, interest and penalties under this Act, and also the refundable duties credit for losses, if any, and make a reassessment or an additional assessment, as the case may be, (1) at any time, if the operator or the person who filed the return (a) has made a misrepresentation that is attributable to neglect or wilful default or has committed fraud in filing the return or in supplying information required under this Act; or (b) has filed with the Minister a waiver in the prescribed form containing prescribed information; or (2) (paragraph repealed); (3) within four years after the later of the day of sending of a notice of an original assessment or that no duty is payable for a fiscal year and the day on which a return for the fiscal year is filed in all other cases. 1975, c. 30, s. 43; 1985, c. 39, s. 9; 1994, c. 47, s. 43; 2011, c. 6, s. 68; 2015, c. 8, s. 56; 2015, c. 21, s. 83; I.N. 2016-01-01 (NCCP). [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:43_0_1&historique=20260928&langCont=en#20260928) [43.0.1.](#se:43_0_1) The Minister may redetermine the credit on duties for the cost of bringing an orebody into production that is provided for in Division II.1 of Chapter V, as it read before being repealed, and make a reassessment (1) at any time, if the operator who obtained, under section 32.3, as it read before being repealed, an advance on the credit on duties for the cost of bringing an orebody into production (a) has made a misrepresentation that is attributable to negligence or wilful default or has committed fraud in supplying information required under Division II.1 of Chapter V, as it read before being repealed, or (b) has filed a waiver with the Minister in the prescribed form containing prescribed information; or (2) within four years after the day of sending of the statement determining, in accordance with section 32.5, as it read before being repealed, the amount of the credit on duties for the cost of bringing an orebody into production, in all other cases. 1996, c. 4, s. 10; 2011, c. 6, s. 69; 2015, c. 8, s. 57. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:43_0_2&historique=20260928&langCont=en#20260928) [43.0.2.](#se:43_0_2) Where an operator has filed the fiscal return required by section 36 for a fiscal year and where a formal demand relating to an amount that may be owed by the operator under this Act or to a refundable duties credit for losses to which the operator may be entitled under that Act for the fiscal year has been notified in accordance with the first paragraph of section 39 of the Tax Administration Act ([chapter A-6.002](/fr/document/lc/A-6.002?langCont=en&cible=)) to a person regarding the filing of information, additional information or documents, the time limit described in paragraph 3 of section 43 for redetermining the duties, interest and penalties payable by the operator and the refundable duties credit for losses, if applicable, and for making a reassessment or an additional assessment, in respect of the fiscal year concerned, is suspended for the period that begins on the day the formal demand is notified by registered mail or by personal service and ends on the day the formal demand or the order provided for in section 39.2 of the Tax Administration Act is complied with or, in case of contestation, the day on which a final judgement is rendered in relation to the formal demand or the order and on which, if applicable, the information, additional information or documents, as the case may be, are filed in accordance with the formal demand or the order. 2019, c. 142019, c. 14, s. 531. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:43_1&historique=20260928&langCont=en#20260928) [43.1.](#se:43_1) (Repealed). 1985, c. 39, s. 10; 1988, c. 21, s. 66; 1994, c. 47, s. 43; 2011, c. 6, s. 70. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:43_2&historique=20260928&langCont=en#20260928) [43.2.](#se:43_2) (Repealed). 1985, c. 39, s. 10; 1994, c. 47, s. 43; 2011, c. 6, s. 70. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:44&historique=20260928&langCont=en#20260928) [44.](#se:44) (Repealed). 1975, c. 30, s. 44; 2011, c. 6, s. 71; 2015, c. 8, s. 58. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:45&historique=20260928&langCont=en#20260928) [45.](#se:45) (Repealed). 1975, c. 30, s. 45; 2015, c. 8, s. 58. DIVISION III PAYMENT OF DUTIES [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46&historique=20260928&langCont=en#20260928) [46.](#se: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. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_1&historique=20260928&langCont=en#20260928) [46.0.1.](#se:46_0_1) For the purposes of subparagraph a of paragraph 1 of section 46, the first basic provisional account of an operator for a fiscal year is the proportion of the operator’s duties payable for the preceding fiscal year that 365 is of the number of days in the fiscal year. For the purpose of determining the first basic provisional account of an operator for a particular fiscal year that ends after 30 March 2010 and begins before 1 January 2014, if its taxation rate for the particular fiscal year is different from its taxation rate for the preceding fiscal year, its duties payable for the preceding fiscal year must be determined as if its taxation rate for the preceding fiscal year was replaced by its taxation rate for the particular fiscal year. 1994, c. 47, s. 45; 2011, c. 6, s. 73; 2015, c. 21, s. 84. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_2&historique=20260928&langCont=en#20260928) [46.0.2.](#se:46_0_2) For the purposes of subparagraph b of paragraph 1 of section 46, the second basic provisional account of an operator for a fiscal year is its first basic provisional account for the preceding fiscal year. For the purpose of determining the second basic provisional account of an operator for a particular fiscal year that ends after 30 March 2010 and begins before 1 January 2014, if its taxation rate for the particular fiscal year is different from the taxation rate that applies for determining its basic provisional account for the preceding fiscal year, the first basic provisional account must be determined as if the taxation rate used for determining it was replaced by its taxation rate for the particular fiscal year. 1994, c. 47, s. 45; 2011, c. 6, s. 74; 2015, c. 21, s. 85. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_3&historique=20260928&langCont=en#20260928) [46.0.3.](#se:46_0_3) Notwithstanding section 46.0.1, where the preceding fiscal year of an operator comprises less than 183 days, its first basic provisional account for the fiscal year is equal to the higher of the amount determined under section 46.0.1 and the amount that would be determined thereunder if “preceding fiscal year” were a reference to the last fiscal year of the operator which comprised more than 182 days. 1994, c. 47, s. 45. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_4&historique=20260928&langCont=en#20260928) [46.0.4.](#se:46_0_4) Notwithstanding sections 46.0.1 and 46.0.2, for the purposes of the first fiscal year of a new legal person resulting from an amalgamation, (1) the first basic provisional account of the new legal person for the fiscal year is the aggregate of all amounts each of which would be the first basic provisional account of a predecessor legal person for the fiscal year; and (2) the second basic provisional account of the new legal person for the fiscal year is the aggregate of all amounts each of which is the first basic provisional account of a predecessor legal person for its fiscal year preceding the fiscal year. 1994, c. 47, s. 45; 1996, c. 4, s. 11; 2011, c. 6, s. 75. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_5&historique=20260928&langCont=en#20260928) [46.0.5.](#se:46_0_5) Notwithstanding sections 46.0.1 and 46.0.3, for the purposes of the second fiscal year of a new legal person referred to in section 46.0.4, where the preceding fiscal year of the new legal person comprised less than 183 days, the first basic provisional account of the new legal person for its second fiscal year is equal to the higher of the amount determined under section 46.0.1 and its first basic provisional account for the preceding fiscal year. 1994, c. 47, s. 45; 1996, c. 4, s. 11. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_6&historique=20260928&langCont=en#20260928) [46.0.6.](#se:46_0_6) For the purposes of paragraph 1 of section 46.0.4, where the last fiscal year of a predecessor legal person comprises less than 183 days, the first basic provisional account for the first fiscal year of the new legal person is equal to the higher of the amount determined under section 46.0.1 and the first basic provisional account of the predecessor legal person for the preceding fiscal year. 1994, c. 47, s. 45; 1996, c. 4, s. 11. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_7&historique=20260928&langCont=en#20260928) [46.0.7.](#se:46_0_7) Subject to section 46.0.8, if a subsidiary, within the meaning of section 556 of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), is wound up and, in the course of the winding up, all or substantially all of its property is distributed to an operator that is its parent within the meaning of that section 556, the following rules apply: (1) for the purposes of the operator’s fiscal year in which the distribution of property occurred, the subsidiary’s first and second basic provisional accounts for its fiscal year in which the distribution occurred must be added, respectively, to the operator’s first and second basic provisional accounts; and (2) for the purposes of the operator’s fiscal year following the operator’s fiscal year referred to in paragraph 1, the proportion of the subsidiary’s first basic provisional account for its fiscal year referred to in paragraph 1 that the number of full months, in the operator’s fiscal year referred to in that paragraph, ending at or before the time of distribution, is of 12 must be added to the operator’s first basic provisional account, and the subsidiary’s first basic provisional account for its fiscal year referred to in paragraph 1 must be added to the operator’s second basic provisional account. 2015, c. 8, s. 60. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_8&historique=20260928&langCont=en#20260928) [46.0.8.](#se:46_0_8) A payment that an operator that is a parent, within the meaning of section 556 of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), is deemed under section 52 to have been required to make for the fiscal year referred to in paragraph 1 of section 46.0.7 must be computed as if section 46.0.7 did not apply to a distribution of property occurring after the date on which the payment was required to be made. 2015, c. 8, s. 60. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_0_9&historique=20260928&langCont=en#20260928) [46.0.9.](#se:46_0_9) If an operator alienates all or substantially all of its property to another operator with which the first operator was not dealing at arm’s length, within the meaning of the Taxation Act ([chapter I-3](/fr/document/lc/I-3?langCont=en&cible=)), and section 518 or 529 of that Act applies to the alienation of any of that property, paragraphs 1 and 2 of section 46.0.7 and section 46.0.8 apply to the alienation, with the necessary modifications. 2015, c. 8, s. 60. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:46_1&historique=20260928&langCont=en#20260928) [46.1.](#se:46_1) An operator who is entitled to an amount, as a refundable duties credit for losses, for a fiscal year under section 32 is deemed to have paid to the Minister, in respect of its duties payable for the fiscal year, on the last day of the two-month period that follows the end of the fiscal year, an amount equal to that determined as such by the Minister. 1989, c. 43, s. 4; 2011, c. 6, s. 76; 2015, c. 21, s. 86. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:47&historique=20260928&langCont=en#20260928) [47.](#se:47) (Repealed). 1975, c. 30, s. 47; 1994, c. 47, s. 46; 2015, c. 8, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:47_1&historique=20260928&langCont=en#20260928) [47.1.](#se:47_1) (Repealed). 1994, c. 47, s. 46; 2015, c. 8, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:48&historique=20260928&langCont=en#20260928) [48.](#se:48) (Repealed). 1975, c. 30, s. 48; 2015, c. 8, s. 61. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:48_1&historique=20260928&langCont=en#20260928) [48.1.](#se:48_1) Where section 35.6 applies, for a fiscal year, to an operator and an entity associated with the operator, in relation to all or part of mineral substances and, if applicable, of processing products from the operation of a mine, the operator and the associated entity are solidarily liable for the payment of the duties payable for the fiscal year and reasonably attributable to mining operation work relating to those mineral substances and, if applicable, to those processing products. 2015, c. 21, s. 87. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:49&historique=20260928&langCont=en#20260928) [49.](#se:49) (Repealed). 1975, c. 30, s. 49; 1994, c. 47, s. 47; 1999, c. 40, s. 111; 2015, c. 8, s. 61. DIVISION IV INTEREST [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:50&historique=20260928&langCont=en#20260928) [50.](#se:50) If, on the date of expiry of the time allowed for paying to the Minister the balance of the duties payable for a fiscal year (in this section referred to as the “balance-due day”), an operator has paid, in respect of its duties payable for the fiscal year, amounts the total of which is less than the total of its duties payable for the fiscal year, the amount by which its duties payable for the fiscal year exceed the total of its payments bears interest at the rate set under section 28 of the Tax Administration Act ([chapter A-6.002](/fr/document/lc/A-6.002?langCont=en&cible=)), for the period extending from the balance-due day to the day of payment. 1975, c. 30, s. 50; 1994, c. 47, s. 48; 2010, c. 31, s. 175; 2011, c. 6, s. 77. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:51&historique=20260928&langCont=en#20260928) [51.](#se:51) In addition to the interest payable under section 50, an operator liable to make a payment under section 46 shall pay interest on any payment or part of a payment the operator has not made on or before the date of expiry of the time allowed therefor, at the rate fixed under section 28 of the Tax Administration Act ([chapter A-6.002](/fr/document/lc/A-6.002?langCont=en&cible=)), for the period extending from that date to the day of payment or to the day the operator becomes liable to pay interest under section 50, whichever is earlier. 1975, c. 30, s. 51; 1994, c. 47, s. 48; 2010, c. 31, s. 175. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:52&historique=20260928&langCont=en#20260928) [52.](#se:52) For the purposes of sections 51 and 52.0.2, an operator required to make a payment for a fiscal year under section 46 is deemed to have been liable to make payments based on the method from among those described in paragraph 1 of section 46 that gives, as the total amount of payments for the fiscal year, the lowest amount to be paid on or before each of the dates referred to in that paragraph, by reference, depending on the method, to (1) the duties payable for the fiscal year or the operator’s first basic provisional account within the meaning of section 46.0.1 for the fiscal year; or (2) the operator’s second basic provisional account within the meaning of section 46.0.2 for the fiscal year and the operator’s first basic provisional account for the fiscal year. 1975, c. 30, s. 52; 1994, c. 47, s. 48; 2011, c. 6, s. 78; 2015, c. 8, s. 62. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:52_0_1&historique=20260928&langCont=en#20260928) [52.0.1.](#se:52_0_1) Notwithstanding sections 51 and 52, the interest payable by an operator under the said sections shall not exceed the amount by which the interest that would be payable by the operator under the said sections if the operator had made no payments exceeds the amount obtained by computing interest at the rate fixed under the first paragraph of section 28 of the Tax Administration Act ([chapter A-6.002](/fr/document/lc/A-6.002?langCont=en&cible=)) capitalized daily on each payment made by the operator, for the period extending from the day of the payment to the day on or before which the operator is required to pay to the Minister the balance of the operator’s duties payable or would be so required if the operator had such a balance. 1994, c. 47, s. 49; 2010, c. 31, s. 175; 2011, c. 6, s. 79; 2015, c. 8, s. 63. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:52_0_2&historique=20260928&langCont=en#20260928) [52.0.2.](#se:52_0_2) Every operator required to make a payment under section 46 shall pay, in addition to interest payable under section 51, additional interest at the rate of 10% per annum, for the period for which interest is payable under section 51, on each unpaid payment or part of a payment that is less than 90% of the payment the operator was required to make. 1994, c. 47, s. 49. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:52_0_3&historique=20260928&langCont=en#20260928) [52.0.3.](#se:52_0_3) Notwithstanding section 52.0.2, the interest payable by an operator under the said section shall not exceed the amount by which the interest that would be payable by the operator under the said section if the operator had made no payments exceeds the amount obtained by computing interest at the rate of 10% capitalized daily on each payment made by the operator, for the period extending from the day of the payment to the day on or before which the operator is required to pay to the Minister the balance of the operator’s duties payable or would be so required if the operator had such a balance. 1994, c. 47, s. 49; 2011, c. 6, s. 80. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:52_0_4&historique=20260928&langCont=en#20260928) [52.0.4.](#se:52_0_4) (Repealed). 1994, c. 47, s. 49; 2010, c. 31, s. 175; 2015, c. 8, s. 64. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:52_1&historique=20260928&langCont=en#20260928) [52.1.](#se:52_1) (Repealed). 1985, c. 39, s. 11; 2011, c. 6, s. 81. DIVISION V Repealed, 2015, c. 8, s. 65. 2015, c. 8, s. 65. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:53&historique=20260928&langCont=en#20260928) [53.](#se:53) (Repealed). 1975, c. 30, s. 53; 1985, c. 39, s. 12; 1994, c. 47, s. 50; 2015, c. 8, s. 65. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:54&historique=20260928&langCont=en#20260928) [54.](#se:54) (Repealed). 1975, c. 30, s. 54; 1985, c. 39, s. 13; 1994, c. 47, s. 51; 2015, c. 8, s. 65. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:55&historique=20260928&langCont=en#20260928) [55.](#se:55) (Repealed). 1975, c. 30, s. 55; 1994, c. 47, s. 52; 2015, c. 8, s. 65. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:56&historique=20260928&langCont=en#20260928) [56.](#se:56) (Repealed). 1975, c. 30, s. 56; 2015, c. 8, s. 65. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:57&historique=20260928&langCont=en#20260928) [57.](#se:57) (Repealed). 1975, c. 30, s. 57; 2015, c. 8, s. 65. DIVISION VI REFUNDS [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:58&historique=20260928&langCont=en#20260928) [58.](#se:58) Where an operator has filed a return for a fiscal year and has paid for that year as duties, interest or penalty an amount greater than that which was exigible, the Minister may refund the excess to the operator at the same time as the Minister sends the operator the notice of assessment for that fiscal year. However, the Minister shall make the refund provided for in the first paragraph if the operator applies for it within four years after the end of the fiscal year concerned. 1975, c. 30, s. 58; 1985, c. 39, s. 14; 1994, c. 47, s. 53; 2011, c. 6, s. 83. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:58_1&historique=20260928&langCont=en#20260928) [58.1.](#se:58_1) (Repealed). 1989, c. 43, s. 5; 2011, c. 6, s. 84. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:59&historique=20260928&langCont=en#20260928) [59.](#se:59) (Repealed). 1975, c. 30, s. 59; 2015, c. 8, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:59_0_1&historique=20260928&langCont=en#20260928) [59.0.1.](#se:59_0_1) (Repealed). 1994, c. 47, s. 54; 1999, c. 83, s. 18; 2015, c. 8, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:59_0_2&historique=20260928&langCont=en#20260928) [59.0.2.](#se:59_0_2) (Repealed). 1994, c. 47, s. 54; 1999, c. 83, s. 18; 2015, c. 8, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:59_1&historique=20260928&langCont=en#20260928) [59.1.](#se:59_1) (Repealed). 1985, c. 39, s. 15; 2015, c. 8, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:59_2&historique=20260928&langCont=en#20260928) [59.2.](#se:59_2) (Repealed). 1985, c. 39, s. 15; 2015, c. 8, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:60&historique=20260928&langCont=en#20260928) [60.](#se:60) Where an overpayment by an operator is refunded or allocated to another liability, interest shall be paid to the operator on the amount of the overpayment for the period ending on the day of such refund or allocation and commencing on the latest of (1) the day on which the overpayment was made following a notice of assessment; (2) the forty-sixth day following the day on which the overpayment was made otherwise than following a notice of assessment; (3) the forty-sixth day following the day on or before which the return giving rise to the overpayment was required to be filed under section 36; (4) the forty-sixth day following the day on which, pursuant to section 36, the operator filed the return giving rise to the overpayment, except where the return was filed on the day on or before which it was required to be filed; and (5) where an overpayment is determined for a fiscal year following an application for the amendment of a return filed under section 36, 36.1 or 37 for the fiscal year, the forty-sixth day following the day on which the Minister received the application in writing. For the purposes of this section, the overpayment referred to in the first paragraph must be reduced by an amount equal to that determined by the Minister as a refundable duties credit for losses. 1975, c. 30, s. 60; 1989, c. 43, s. 6; 1994, c. 47, s. 55; 2015, c. 21, s. 88. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:60_1&historique=20260928&langCont=en#20260928) [60.1.](#se:60_1) (Repealed). 1985, c. 39, s. 16; 2011, c. 6, s. 85. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:60_2&historique=20260928&langCont=en#20260928) [60.2.](#se:60_2) (Repealed). 1985, c. 39, s. 16; 1989, c. 43, s. 7; 2015, c. 8, s. 66. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:60_3&historique=20260928&langCont=en#20260928) [60.3.](#se:60_3) (Repealed). 1994, c. 47, s. 56; 2015, c. 8, s. 66. DIVISION VII Repealed, 2015, c. 8, s. 67. 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:61&historique=20260928&langCont=en#20260928) [61.](#se:61) (Repealed). 1975, c. 30, s. 61; 1994, c. 47, s. 57; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:62&historique=20260928&langCont=en#20260928) [62.](#se:62) (Repealed). 1975, c. 30, s. 62; 1975, c. 83, s. 84; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:63&historique=20260928&langCont=en#20260928) [63.](#se:63) (Repealed). 1975, c. 30, s. 63; 1975, c. 83, s. 84; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:64&historique=20260928&langCont=en#20260928) [64.](#se:64) (Repealed). 1975, c. 30, s. 64; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:65&historique=20260928&langCont=en#20260928) [65.](#se:65) (Repealed). 1975, c. 30, s. 65; 1985, c. 39, s. 17; 1994, c. 47, s. 58; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:66&historique=20260928&langCont=en#20260928) [66.](#se:66) (Repealed). 1975, c. 30, s. 66; 2015, c. 8, s. 67. DIVISION VIII Repealed, 2015, c. 8, s. 67. 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:67&historique=20260928&langCont=en#20260928) [67.](#se:67) (Repealed). 1975, c. 30, s. 67; 1988, c. 21, s. 66; 1996, c. 4, s. 13; 2002, c. 40, s. 17; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:68&historique=20260928&langCont=en#20260928) [68.](#se:68) (Repealed). 1975, c. 30, s. 68; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:69&historique=20260928&langCont=en#20260928) [69.](#se:69) (Repealed). 1975, c. 30, s. 69; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:70&historique=20260928&langCont=en#20260928) [70.](#se:70) (Repealed). 1975, c. 30, s. 70; 1979, c. 81, s. 20; 1988, c. 21, s. 66; 1994, c. 13, s. 15; 1997, c. 85, s. 28; 2003, c. 8, s. 6; 2006, c. 3, s. 35; 2010, c. 31, s. 175; 2015, c. 8, s. 67. DIVISION IX Repealed, 2015, c. 8, s. 67. 2001, c. 51, s. 8; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:70_1&historique=20260928&langCont=en#20260928) [70.1.](#se:70_1) (Repealed). 2001, c. 51, s. 8; 2015, c. 8, s. 67. CHAPTER VII ENFORCEMENT AND ADMINISTRATION DIVISION I Repealed, 2015, c. 8, s. 67. 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:71&historique=20260928&langCont=en#20260928) [71.](#se:71) (Repealed). 1975, c. 30, s. 71; 1994, c. 47, s. 59; 1996, c. 4, s. 14; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:72&historique=20260928&langCont=en#20260928) [72.](#se:72) (Repealed). 1975, c. 30, s. 72; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:73&historique=20260928&langCont=en#20260928) [73.](#se:73) (Repealed). 1975, c. 30, s. 73; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:74&historique=20260928&langCont=en#20260928) [74.](#se:74) (Repealed). 1975, c. 30, s. 74; 1994, c. 47, s. 60; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:74_1&historique=20260928&langCont=en#20260928) [74.1.](#se:74_1) (Repealed). 1994, c. 47, s. 60; 2015, c. 8, s. 67. DIVISION II Repealed, 2015, c. 8, s. 67. 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:75&historique=20260928&langCont=en#20260928) [75.](#se:75) (Repealed). 1975, c. 30, s. 75; 1986, c. 95, s. 131; 1992, c. 61, s. 270; 1999, c. 40, s. 111; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:75_1&historique=20260928&langCont=en#20260928) [75.1.](#se:75_1) (Repealed). 1986, c. 95, s. 132; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:76&historique=20260928&langCont=en#20260928) [76.](#se:76) (Repealed). 1975, c. 30, s. 76; 1977, c. 5, s. 14; 1979, c. 81, s. 20; 1986, c. 95, s. 133; 1992, c. 61, s. 271; 1994, c. 13, s. 15; 2003, c. 8, s. 6; 2006, c. 3, s. 35; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:77&historique=20260928&langCont=en#20260928) [77.](#se:77) (Repealed). 1975, c. 30, s. 77; 1986, c. 95, s. 134; 1992, c. 61, s. 272. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:78&historique=20260928&langCont=en#20260928) [78.](#se:78) (Repealed). 1975, c. 30, s. 78; 1992, c. 61, s. 273; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:79&historique=20260928&langCont=en#20260928) [79.](#se:79) (Repealed). 1975, c. 30, s. 79; 1975, c. 83, s. 84; 1999, c. 40, s. 111; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80&historique=20260928&langCont=en#20260928) [80.](#se:80) (Repealed). 1975, c. 30, s. 80; 1999, c. 40, s. 111; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_1&historique=20260928&langCont=en#20260928) [80.1.](#se:80_1) (Repealed). 1994, c. 47, s. 61; 2015, c. 8, s. 67. DIVISION II.1 Repealed, 2015, c. 8, s. 67. 1994, c. 47, s. 62; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_2&historique=20260928&langCont=en#20260928) [80.2.](#se:80_2) (Repealed). 1994, c. 47, s. 62; 2003, c. 8, s. 6; 2006, c. 3, s. 35; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_3&historique=20260928&langCont=en#20260928) [80.3.](#se:80_3) (Repealed). 1994, c. 47, s. 62; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_4&historique=20260928&langCont=en#20260928) [80.4.](#se:80_4) (Repealed). 1994, c. 47, s. 62; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_5&historique=20260928&langCont=en#20260928) [80.5.](#se:80_5) (Repealed). 1994, c. 47, s. 62; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_6&historique=20260928&langCont=en#20260928) [80.6.](#se:80_6) (Repealed). 1994, c. 47, s. 62; 2003, c. 8, s. 6; 2006, c. 3, s. 35; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:80_7&historique=20260928&langCont=en#20260928) [80.7.](#se:80_7) (Repealed). 1994, c. 47, s. 62; 2015, c. 8, s. 67. DIVISION III Repealed, 2015, c. 8, s. 67. 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:81&historique=20260928&langCont=en#20260928) [81.](#se:81) (Repealed). 1975, c. 30, s. 81; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:82&historique=20260928&langCont=en#20260928) [82.](#se:82) (Repealed). 1975, c. 30, s. 82; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:83&historique=20260928&langCont=en#20260928) [83.](#se:83) (Repealed). 1975, c. 30, s. 83; 1994, c. 47, s. 63; 1996, c. 4, s. 15; 2010, c. 31, s. 175; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:83_1&historique=20260928&langCont=en#20260928) [83.1.](#se:83_1) (Repealed). 1994, c. 47, s. 64; 2015, c. 8, s. 67. DIVISION IV Repealed, 2015, c. 8, s. 67. 1992, c. 61, s. 274; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:84&historique=20260928&langCont=en#20260928) [84.](#se:84) (Repealed). 1975, c. 30, s. 84; 1990, c. 4, s. 399; 1994, c. 47, s. 65; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:85&historique=20260928&langCont=en#20260928) [85.](#se:85) (Repealed). 1975, c. 30, s. 85; 1990, c. 4, s. 399; 1994, c. 47, s. 66; 1999, c. 40, s. 111; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:86&historique=20260928&langCont=en#20260928) [86.](#se:86) (Repealed). 1975, c. 30, s. 86; 1990, c. 4, s. 400; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:87&historique=20260928&langCont=en#20260928) [87.](#se:87) (Repealed). 1975, c. 30, s. 87; 1990, c. 4, s. 401; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:88&historique=20260928&langCont=en#20260928) [88.](#se:88) (Repealed). 1975, c. 30, s. 88; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:89&historique=20260928&langCont=en#20260928) [89.](#se:89) (Repealed). 1975, c. 30, s. 89; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:90&historique=20260928&langCont=en#20260928) [90.](#se:90) (Repealed). 1975, c. 30, s. 90; 1990, c. 4, s. 402. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:91&historique=20260928&langCont=en#20260928) [91.](#se:91) (Repealed). 1975, c. 30, s. 91; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:92&historique=20260928&langCont=en#20260928) [92.](#se:92) (Repealed). 1975, c. 30, s. 92; 1996, c. 4, s. 11; 2015, c. 8, s. 67. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:93&historique=20260928&langCont=en#20260928) [93.](#se:93) (Repealed). 1975, c. 30, s. 93; 1990, c. 4, s. 399; 2015, c. 8, s. 67. DIVISION V REGULATIONS [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:94&historique=20260928&langCont=en#20260928) [94.](#se:94) In addition to the powers specifically conferred upon it by this Act, the Government may make the regulations necessary to prescribe the evidence required for the establishment of facts pertaining to assessments and generally, to prescribe the measures required for the application of this Act. The regulations made under this section and those made under other provisions of this Act shall come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply from the commencement of any fiscal year which begins in the calendar year current at the time when they are made. 1975, c. 30, s. 94. CHAPTER VIII FINAL PROVISIONS [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:95&historique=20260928&langCont=en#20260928) [95.](#se:95) (Repealed). 1975, c. 30, s. 95; 2010, c. 31, s. 175; 2015, c. 8, s. 68. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:96&historique=20260928&langCont=en#20260928) [96.](#se:96) The Minister of Revenue shall be responsible for the application of this Act. 1975, c. 30, s. 96; 1979, c. 81, s. 20; 1994, c. 13, s. 15; 1999, c. 83, s. 18; 2015, c. 8, s. 69. ![](/img/Note.png) The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 1160-2025 dated 10 September 2025, (2025) 157 G.O. 2 (French), 5413. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:97&historique=20260928&langCont=en#20260928) [97.](#se:97) (Repealed). 1975, c. 30, s. 97; 1979, c. 81, s. 20; 1994, c. 13, s. 15; 2003, c. 8, s. 6; 2006, c. 3, s. 35; 2015, c. 8, s. 68. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:98&historique=20260928&langCont=en#20260928) [98.](#se:98) (Repealed). 1975, c. 30, s. 107; 1989, c. 43, s. 8. [![](/img/history.png)](/fr/version/lc/i-0.4?code=se:99&historique=20260928&langCont=en#20260928) [99.](#se:99) (This section ceased to have effect on 17 April 1987). 1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33. [![](/img/history.png)](/fr/version/lc/i-0.4?code=sc-nb:1&historique=20260928&langCont=en#20260928) REPEAL SCHEDULE In accordance with section 17 of the Act respecting the consolidation of the statutes ([chapter R-3](/fr/document/lc/R-3?langCont=en&cible=)), chapter 30 of the statutes of 1975, in force on 31 December 1977, is repealed, except sections 98 to 103, 103a, 104 to 106, 108 and 109, effective from the coming into force of chapter D-15 of the Revised Statutes. - Copier - - Sélectionner cet élément - Sélectionner l'élément parent - Désélectionner tous les éléments - - Copier vers Rédaction - Copier vers LAW #### Copier vers le presse-papier × Pour copier : Ctrl+C OK [](#) 0 - [Nous joindre](/fr/contenu/joindre/) - [Plan du site](/fr/contenu/plan/) - [Québec.ca](https://www.quebec.ca/) - [Accessibilité](/fr/contenu/access/) - [Politique de confidentialité](/fr/contenu/confid/) - [Accès à l'information](https://www.quebec.ca/gouvernement/ministeres-organismes/emploi-solidarite-sociale/cadre-legal-transparence/acces-information) [![](/img/pub-quebec.webp)](https://boutique.publicationsduquebec.gouv.qc.ca/) [© Gouvernement du Québec](http://www.droitauteur.gouv.qc.ca/copyright.php) #### Sélections × #### [Afficher](#) [Les sélections du document courant](#) [Toutes les sélections de la collection](#) [Fragments sélectionnés](#) [Supprimer toutes les sélections](#) [Afficher les sélections](#) Fermer #### Cyberlex × Version 2.2.13.0