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The Charter of the French language and its regulations govern the consultation of English-language content.

Claiming Duties Credits Related to the Mining Tax

Operators can deduct an amount as a non-refundable duties credit related to the minimum mining tax from their duties payable where the amount of their duties relating to the mining tax corresponds to the amount of their mining tax on annual profit.

Operators can deduct an amount as a refundable duties credit for losses from their duties payable where the amount of their duties corresponds to the amount of the minimum mining tax.

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