Operators that, in a fiscal year, perform mining operation work on land situated in Québec or in a mine have certain obligations and entitlements with regard to the mining tax.

They:

1. calculate the mining tax on annual profit;
2. calculate the minimum mining tax;
3. claim duties credits related to the mining tax;
4. file a mining tax return; and 
5. pay duties relating to the mining tax.

The duties payable by operators in respect of the mining tax must correspond to the greater of the following amounts: the mining tax on an operator's annual profit and the minimum mining tax.