All persons or partnerships (including partners involved in a joint venture) must file a return for each fiscal year, regardless of the type of activity undertaken in the course of the mineral development process.

The return and its schedules allow the operator to estimate the amount of duties payable or, as the case may be, the credit on duties refundable for losses. It must be filed with the Department within six months from the end of the operator’s fiscal year by mail or by fax.

The operator must forward the following documents to the Department in support of his return:

1. the financial statements for the fiscal year concerned;
2. all relevant detailed analyses justifying the amounts claimed in regard to:

• the depreciation allowance;
• the exploration allowance;
• the allowance for mineral deposit evaluation and mine development before production;
• the allowance for mineral deposit evaluation and mine development after production;
• the processing allowance;
• the additional allowance for a mine located in Northern Québec.

Forms and Documents

• Mining Tax Return - Year 2010 and earlier.
  Please contact the Department to obtain the appropriate form.

• Mining Tax Return - Year 2011 and beyond

  
  You have to fill out the two following forms to prepare a return:
  • Annual Earnings from the Mine (XLS Format, 416 Kb)
  • Annual Profit of the Operator (XLS Format, 550 Ko)
• Authorization to Communicate Information, or Revocation (PDF Format, 43 Kb) (Word Format, 77 Kb)
• Notice of Objection (PDF Format, 45 Kb) (Word Format, 111 Kb)

Note : The text of the Act prevails at all times.

FOR MORE INFORMATION

Direction de l'imposition minière 5700, 4e Avenue Ouest, C 303 Québec (Québec) G1H 6R1 Téléphone : 418 627-6292 Ligne sans frais : 1 800 363-7233 (sans frais au Canada) Télécopieur : 418 643-9297 Courriel : developpement.mineral@mrn.gouv.qc.ca