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.
- calculate the mining tax on annual profit;
- calculate the minimum mining tax;
- claim duties credits related to the mining tax;
- file a mining tax return; and
- 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.