Northwest Territories Mining Regulations — 1
r leased claim. ( propriété minière ) mining reclamation trust means a trust that is established for a mine and that is created (a) for the purposes of subsection 72.11(1) of the Mackenzie Valley Resource Management Act ; or (b) as a condition of (i) a lease issued under the Territorial Lands Regulations , (ii) a contract with the Minister relating to the reclamation or environmental management of a mining property, or (iii) a permit issued under Part 3 or 4 of the Mackenzie Valley Resource Management Act or under the Territorial Land Use Regulations . ( fiducie de restauration minière ) Mining Recorder means the person designated by the Minister as the Mining Recorder. ( registraire minier ) mining royalty valuer means a person acting on the Minister’s behalf for the purpose of ascertaining the value of minerals or processed minerals produced from a mine. ( évaluateur des redevances minières ) owner , in respect of a recorded claim, leased claim, mine or mining property, means any person with a legal or beneficial interest in the recorded claim, leased claim, mine or mining property. ( propriétaire ) precious stone means a diamond, a sapphire, an emerald or a ruby. ( pierre précieuse ) prescribed form means a form prescribed by the Minister under section 28 of the Act. ( formule prescrite ) processing means crushing, grinding, flotation, beneficiation, concentrating, milling, roasting, smelting, leaching, recrystallization or refining performed on minerals, and if the output of a mine is precious stones, cleaning and sorting that output. ( traitement ) processing assets means tailings disposal facilities and depreciable assets that are located in the Northwest Territories and that are used directly and exclusively in processing. ( biens utilisés pour le traitement ) related , in respect of two or more persons, means that the persons are (a) related persons within the meaning of section 251 of the Income Tax Act , read without reference to paragraph 251(5)(b) of that Act; (b) associated corporations within the meaning of section 256 of the Income Tax Act , read without reference to subsection 256(1.4) of that Act; (c) affiliated persons within the meaning of section 251.1 of the Income Tax Act ; or (d) other than for the purpose of subsection 74 (1), owners or operators of the same mine. ( liées ) Supervising Mining Recorder means the person designated by the Minister as the Supervising Mining Recorder. ( registraire minier en chef ) undeducted balance means (a) in respect of a depreciation allowance, the original cost of the depreciable assets in respect of which the depreciation allowance is claimed, less any depreciation allowances previously claimed in respect of those assets; (b) in respect of a development allowance, the undeducted balance of costs eligible for a development allowance under paragraph 70 (1)(i); and (c) in respect of a mining reclamation trust contribution allowance, the total of all contributions made to the mining reclamation trust, less any allowances previously claimed. ( fraction non amortie ) witness post means a legal post set up in accordance with section 29 to provide reference to the corner of a claim or a plot of land that is being staked for the purpose of making it a claim.  ( borne témoin ) work means (a) any of the following undertakings that are performed in respect of a recorded claim — including, for the purposes of subsection 39 (2), before the recorded claim existed — or within the zone of a prospecting permit, for the purpose of assessing its mineral potential: (i) examination of outcrops and surficial deposits, (ii) excavation, (iii) sampling, (iv) geochemical study or analysis, (v) drilling, (vi) geological mapping, (vii) geophysical study or analysis, (viii) remote sensing, if one or more undertakings set out in subparagraphs (i) to (vii) have been performed to evaluate the results of the remote sensing and are reported on, together with the remote sensing, in accordance with subse