Agreement Between Associated Operators Regarding the Mining Tax
IM-30.EN-V

This form must be completed by any operator that is a member of an associated group in a fiscal year that begins after December 31, 2013. It serves as an agreement between all member operators of the associated group on how they will allocate the minimum mining tax threshold between them for the fiscal year.

The form must also be completed by any operator that is associated with other operators in a fiscal year and that is claiming the additional depreciation allowance for the fiscal year in question. It serves as an agreement between all member operators of the associated group on how they will allocate the limits related to the additional depreciation allowance between them for the fiscal year.

In compliance with our language policy, corporations established in Québec must file the French version of this form. To access it, click français.

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2015-09 version

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