Nunavut Mining Regulations — 1
Definitions 1 (1) The following definitions apply in these Regulations. Act means the Territorial Lands Act . ( Loi ) boundary post [Repealed, SOR/2020-209, s. 1] business day means a day other than a Saturday or a holiday. ( jour ouvrable ) Chief means the Chief of Financial Analysis and Royalties Administration Section of the Department of Indian Affairs and Northern Development. ( chef ) contiguous means units, claims or lands that, partly or totally, share a common boundary and not merely a point. ( contigu ) corner post [Repealed, SOR/2020-209, s. 1] cost of work means expenses incurred in performing work, but excludes all of the following: (a) transportation costs outside Canada for persons who performed work or for equipment used in work; (b) taxes and fees paid to any level of government or any institution of public government; (c) costs of staking and recording a claim; (d) legal fees; (e) administrative costs; and (f) expenses incurred in performing work referred to in paragraph (c) of the definition of work that exceed 10% of the total expenses incurred in performing the undertakings referred to in paragraph (a) and subparagraph (b)(ii) of that definition. ( coût des travaux ) depreciable assets means buildings, plant, machinery and equipment. ( actif amortissable ) environmental baseline studies means a description of selected environmental attributes that existed before mineral exploration or mining development and that are used to establish a benchmark from which to measure changes to the environment. Selected environmental attributes include meteorologic, hydrologic and hydro-geologic attributes, surface water and groundwater quality, aquatic resources, soil profiling, ecosystems, wildlife and wildlife habitat, cultural heritage and archaeology.  ( études environnementales de base ) exploration cost means an expense incurred for the purpose of determining the existence, location, extent, quality or economic potential of a mineral deposit in Nunavut, but does not include an expense incurred for the purpose of bringing a mine into production. ( frais d’exploration ) fiscal year , in respect of a mine, means the fiscal period of the mine’s operator as that period is defined in section 249.1 of the Income Tax Act . ( exercice ) holder of the surface rights means the lessee or registered holder of the surface rights to the land. ( titulaire des droits de surface ) legal post [Repealed, SOR/2020-209, s. 1] licence means a licence to prospect referred to in section 3 . ( licence ) mine means an undertaking that produces or has produced minerals or processed minerals from lands within the Nunavut Mining District referred to in section 2, and includes the depreciable assets that are located in Nunavut and used in connection with the undertaking. ( mine ) mineral means amber and any naturally occurring inorganic substance, including frac sand, found in the Nunavut Mining District referred to in section 2, excluding material the taking of which is regulated under the Territorial Quarrying Regulations . ( minéral ) mining property means (a) a recorded claim or a leased claim within the boundaries of which a mine or part of a mine is situated; or (b) a group of contiguous recorded or leased claims within the boundaries of which a mine or part of a mine is situated and (i) that belong to the same owner, or (ii) if the mine is operated as a joint venture, that are owned exclusively by the members of the joint venture or parties related to the members of the joint venture, regardless of the degree of ownership of each recorded claim or 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 76(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal 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 man