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The Mining Tax Act

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) Imposition 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 Repealed
22 (1) Filing of return
(2) Estimate of tax
(3) Repealed
23 Unconsolidated financial statement
24 to 35 Repealed
36 (1) Notice of active operation
(2) Notice of shipping
37 to 42 Repealed
43 Tax paid into Consolidated Fund
44 Repealed
44.1 Repealed
45 (1) Regulations
(2) Effective date
46 and 47
SCHEDULE