“Processing asset” means property to which any of sections 10, 10.1.1, 10.9 and 10.11 of the Mining Tax Act apply, situated in Québec, that is:

• a processing plant, meaning the whole or part of a building in which the processing of a mineral substance is carried out and which is used solely for that purpose
• equipment used at least 90% for processing a mineral substance
• property used over 50% to supply water or energy to a processing plant
• property used at least 90% for the handling or transportation of a mineral substance within a processing plant
• property used at least 90% for the handling or transportation of mine tailings emanating directly from a processing plant to a mine tailings site or mine tailings heap

but does not include:

• property used during an activity preliminary to primary crushing
• property used for the primary crushing of a mineral substance
• property used for the transportation, handling, storage or marketing of a mineral substance, except when:
  • the property is used at least 90% for the handling or transportation of a mineral substance within a processing plant
  • the property is used at least 90% for the handling or transportation of mine tailings emanating directly from a processing plant to a mine tailings site or mine tailings heap
• property used for the transportation of solid, liquid or gas fuel
• property used in the operation of a mine tailings site or mine tailings heap, from the first deposit of tailings in an area laid out for that purpose unless it is used at least 90% for the handling or transportation of mine tailings emanating directly from a processing plant to a mine tailings site or mine tailings heap
• service property, unless it is used over 50% to supply water or energy to a processing plant

“service property” means property, other than a railroad not situated at the mine, acquired for the purpose of realizing or producing income from a mine and of providing services to the mine or to a townsite in which a large proportion of persons who ordinarily work in the mine reside, if the property is:

• an airport, dam, basin, fire station, natural gas pipeline, energy transmission line, wastewater treatment plant, sewer, street lighting network, water main, water pumping station, water supply network, wharf, or similar property
• a road, sidewalk, runway, parking lot, storage area, or similar surface construction
• a machine or material accessory to property referred to in one of the paragraphs above