Mining Tax

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.

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