“Mining operation” means all work related to the various phases of mineral development, namely:

• exploration and pre-production development
• post-production development
• reclamation or rehabilitation of land situated in Québec
• extraction, processing, transportation, handling, storage and marketing of a mineral substance extracted from Québec soil, until its alienation
• processing of mine tailings from Québec

“Mining operation” does not include work:

• carried out for others
• carried out after October 17, 1990, in respect of surface mineral substances or of mineral substances the rights in or over which have been surrendered to the owner of the soil