Northwest Territories Mining Regulations — 73
Contents of royalty return 73 (1) On or before the last day of the fourth month after the end of each fiscal year of a mine, including the fiscal year during which the mine commences production and all subsequent years for which there are any amounts that qualify for determining the values of A to H and J in subsection 69 (4), the operator of the mine must deliver to the Chief a mining royalty return, in the prescribed form, setting out (a) the name and a description of the mine; (b) the name and address of the operator; (c) the names of processing plants to which minerals or processed minerals have been shipped from the mine for processing; (d) the weight of the minerals or processed minerals produced from the mine during the fiscal year; (e) the weight and value of the minerals or processed minerals produced from the mine that were (i) sold or transferred during the fiscal year of the mine to persons not related to the operator, (ii) sold or transferred during the fiscal year of the mine to persons related to the operator, (iii) in inventory at the beginning of the fiscal year of the mine, and (iv) in inventory at the end of the fiscal year of the mine; (f) any costs, deductions and allowances claimed under subsection 70 (1); (g) if exploration costs are claimed as a deduction under paragraph 70 (1)(g), or if costs are included in the costs eligible for a development allowance under paragraph 70 (1)(i), the recorded claims or leases on which those costs were incurred; (h) in respect of depreciable assets, (i) the undeducted balance of depreciable assets at the beginning of the fiscal year, (ii) the cost of additions during the fiscal year to depreciable assets, (iii) the proceeds from the disposition during the fiscal year of depreciable assets, (iv) the undeducted balance of depreciable assets at the end of the fiscal year before deduction of a depreciation allowance, (v) the undeducted balance of depreciable assets at the end of the fiscal year after deduction of a depreciation allowance, and (vi) the original cost of depreciable assets disposed of during the fiscal year; (i) in respect of development allowances, (i) the undeducted balance at the beginning of the fiscal year of costs eligible for a development allowance, (ii) if the mining royalty return is delivered for the first fiscal year of the mine, the amount of the costs determined under subparagraphs 70 (1)(i)(i) and (ii), (iii) the amounts of each of the costs identified in subparagraphs 70 (1)(i)(iii) to (v) incurred during the fiscal year, (iv) the undeducted balance of costs eligible for a development allowance at the end of the fiscal year before deduction of a development allowance, and (v) the undeducted balance of costs eligible for a development allowance at the end of the fiscal year after deduction of a development allowance; (j) in respect of any mining reclamation trust established for lands to which these Regulations apply, (i) the total of all amounts contributed to the mining reclamation trust, (ii) the undeducted balance of contributions to the mining reclamation trust at the beginning of the fiscal year, (iii) the amounts contributed to the mining reclamation trust during the fiscal year, (iv) the undeducted balance of contributions to the mining reclamation trust at the end of the fiscal year before any deduction of a mining reclamation trust contribution allowance, (v) the undeducted balance of contributions to the mining reclamation trust at the end of the fiscal year after deduction of a mining reclamation trust contribution allowance, and (vi) the total of all amounts withdrawn from the mining reclamation trust during the fiscal year and in previous fiscal years; (k) in respect of processing assets, (i) the original cost of the processing assets at the beginning of the fiscal year, (ii) the original cost of any new processing assets added to the mine during the fiscal year, (iii) the original cost of any processing assets that were substitut