C.C.S.M. c. M195
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| 1
| (1)
| Definitions
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| (2)
| Date of calculation of revenues
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| (3)
| Joint ventures
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| 1.1
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| Change of fiscal year end
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| 1.2
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| Administration and enforcement
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| 2
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| Where assets partly within and partly outside the province
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| 3
| (1)
| Non-arm's length disposal of depreciable assets
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| (2)
| Non-arm's length acquisition of depreciable assets
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| (3)
| Removal of depreciable asset
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| (4)
| Bringing depreciable asset into Manitoba
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| (5)
| Calculation of undepreciated balance
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| 4
| (1)
| Calculation of profit
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| (2)
| Profit deemed nil
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| (3)
| Exception to subsection 4(2): new mine loss
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| (4)
| Operator's profit excludes new mine
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| 4.1
| (1)
| Calculation of profit for new mine
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| (2)
| Duration of new mine tax holiday period
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| (3)
| Profit from new mine at end of tax holiday period
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| 4.2
| (1)
| Pre-approval as new mine
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| (2)
| Application for declaration as new mine
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| (3)
| Declaration of new mine by L.G. in C.
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| 4.3
| (1)
| Election: mine excluded from new mine tax holiday
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| (2)
| Effect of election
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| 5
| (1)
| Non-arm's length sales
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| (2)
| Non-arm's length fees
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| 6
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| Revenue from output partially processed previously
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| 7
| (1)
| Deductible expenses
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| (2)
| Deduction of former exploration expenses
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| (3)
| Deduction of exploration expenses
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| (3.1)
| Additional qualified exploration deduction
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| (3.2)
| Carry forward of amount under subsection 7(3.1)
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| (4)
| Application to director
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| (5)
| Deduction of rehabilitation expenses
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| (6)
| Refund from Mine Rehabilitation Fund
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| 8
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| Non-arms length expenses, etc.
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| 9
| (1)
| Allowance for larger depreciation
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| (2)
| Short fiscal year depreciation allowance
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| 10
| (1)
| Adjustment of expenses for processing outside Manitoba
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| (2)
| Adjustment of expenses for minerals outside Manitoba
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| (3)
| Processing allowance for in-province processing
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| (3.1)
| New mine processing assets
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| (4)
| Processing allowance for service assets
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| (5)
| Maximum processing allowance
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| (6)
| Processing allowance for out of province processing
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| (7)
| Short fiscal year processing allowance
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| 11
| (1)
| Capital investment, interest and depletion not allowed
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| (2)
| Depreciation allowance in joint ventures
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| (2.1)
| New mine depreciable assets
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| (2.2)
| Undepreciated balance of new mine assets
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| (3)
| Deduction for exploration expenses in joint ventures
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| 12
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| Inter-provincial agreements to fix method of determining profit
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| 13
| (1)
| Imposition of tax
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| (2)
| Deduction of new investment credit from tax
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| 13.1
| (1)
| Definitions
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| (2)
| Special tax
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| (3)
| Tax refund
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| (4)
| Special tax to be treated as tax
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| 14
| (1)
| Time for payment of tax
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| (1.1)
| Time for payment of tax if short fiscal year
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| (2)
| Special tax payment
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| 15 to 21
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| 22
| (1)
| Filing of return
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| (2)
| Estimate of tax
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| (3)
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| 23
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| Unconsolidated financial statement
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| 24 to 35
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| 36
| (1)
| Notice of active operation
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| (2)
| Notice of shipping
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| 37 to 42
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| 43
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| Tax paid into Consolidated Fund
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| 44
| (1)
| Mining community reserve continued
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| (2)
| Payments into reserve
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| (3)
| Authority to pay from reserve
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| (4)
| Payment from reserve
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| (5)
| Transfer of interest
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| (6)
| Authority to transfer from reserve
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| (7)
| Recoveries
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| (8)
| Authorization not to lapse
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| 44.1
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| 45
| (1)
| Regulations
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| (2)
| Effective date
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| 46 and 47
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