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