Operators that, in a fiscal year, perform mining operation work, including exploration work, on land situated in Québec or in a mine have the following 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.
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.