Royalty return
 9. (1) On or before the last day of the fourth month after the end of each fiscal year of a diamond mine, including the fiscal year in which the diamond mine commences production and all subsequent years for which there are any amounts that would be included in the determination of the values of “A” to “H” and “J” in subsection 6 (1), the operator of the diamond mine shall deliver to the Minister a diamond royalty return containing an estimate of the royalty for which the operator is liable and setting out, (a)  the name and address of the diamond mine and a description of it; (b)  the names and address of any operators of the diamond mine; (c)  the names and addresses of facilities to which diamonds were sent during the fiscal year from the diamond mine for valuation or processing; (d)  the weight and value of the diamonds produced as part of the output of the diamond mine during the fiscal year; (e)  the weight and value of the diamonds produced as part of the output of the diamond mine that were, (i)  sold or transferred during the fiscal year to persons not related to the operator, (ii)  sold or transferred during the fiscal year to persons related to the operator, (iii)  in inventory at the beginning of the fiscal year, and (iv)  in inventory at the end of the fiscal year; (f)  any costs, deductions and allowances claimed under section 7; (g)  where exploration costs are claimed as a deduction under paragraph 6 of subsection 7 (1), or where costs are included in the costs eligible for a development allowance under paragraph 8 of subsection 7 (1), the mining claims, leases or patents with respect to which those costs were incurred; (h)  in respect of the depreciable assets of the diamond mine, (i)  the undeducted balance of the depreciable assets at the beginning of the fiscal year, (ii)  the cost of additions to depreciable assets during the fiscal year, (iii)  the proceeds from the disposition of depreciable assets during the fiscal year, (iv)  the undeducted balance of the depreciable assets at the end of the fiscal year before deduction of a depreciation allowance, (v)  the undeducted balance of the depreciable assets at the end of the fiscal year after deduction of a depreciation allowance, and (vi)  the original cost of the depreciable assets disposed of during the fiscal year; (i)  in respect of any development allowances of the diamond mine, (i)  the undeducted balance at the beginning of the fiscal year of costs eligible for a development allowance, (ii)  where the return is filed for the first fiscal year of the diamond mine, the amount of the costs identified in subparagraphs 8 i and ii of subsection 7 (1), (iii)  the amount of each of the costs identified in subparagraphs 8 iii to v of subsection 7 (1), (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 qualifying environmental trusts of the diamond mine, (i)  the total of all amounts contributed to the qualifying environmental trust in all fiscal years, (ii)  the undeducted balance of contributions to the qualifying environmental trust at the beginning of the fiscal year, (iii)  the amounts contributed to the qualifying environmental trust during the fiscal year, (iv)  the undeducted balance of contributions to the qualifying environmental trust at the end of the fiscal year before any deduction of a qualifying environmental trust contribution allowance, (v)  the undeducted balance of contributions to the qualifying environmental trust at the end of the fiscal year after deduction of a qualifying environmental trust contribution allowance, and (vi)  the total of all amounts withdrawn from the qualifying environmental trust during the fiscal year and in previous fiscal years; (k)  in respect of the processing assets of the diamond mine, (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 diamond mine during the fiscal year, (iii)  the original cost of any processing assets that were substituted for other processing assets of the diamond mine during the fiscal year, (iv)  the original cost of any processing assets for which other processing assets were substituted during the fiscal year, (v)  the original cost of any processing assets not used, sold, discarded or otherwise disposed of during the fiscal year, and (vi)  the original cost of the processing assets at the end of the fiscal year; (l)  any payment received by the diamond mine during the fiscal year that is related to a cost that has been claimed as a deduction or allowance; (m)  any amount by which the proceeds of disposition of assets for which a depreciation allowance has been claimed exceed the undeducted balance of the depreciable assets at the end of the fiscal year in which the assets were disposed of; and (n)  in respect of any qualifying donations or qualifying expenditures of the operator of the diamond mine, (i)  the undeducted balance at the beginning of the fiscal year of the qualifying donations made and qualifying expenditures incurred by the operator, (ii)  the amount of the qualifying donations made and qualifying expenditures incurred by the operator during the fiscal year, and (iii)  the undeducted balance at the end of the fiscal year of the qualifying donations made and qualifying expenditures incurred by the operator.  O. Reg. 323/07, s. 9 (1). (2) Every diamond royalty return shall, (a)  be accompanied by the financial statements for the diamond mine or, where the diamond mine has no financial statements, the financial statements of the operator of the diamond mine, and a reconciliation of those financial statements to the diamond royalty return; (b)  be signed by the operator or, where the operator is a corporation, by an authorized officer of the corporation; and (c)  include the operator’s or officer’s oath or affirmation, administered by a commissioner for taking affidavits, that the financial statements are true and complete to the best of the operator’s or officer’s knowledge and belief.  O. Reg. 323/07, s. 9 (2). (3) If the operator of a diamond mine operator makes an election under subsection 6 (3), (a)  the operator shall deliver an initial diamond royalty return for the fiscal year using the market value of the inventories of diamonds and then deliver an amended diamond royalty return once those inventories have been sold or otherwise transferred; and (b)  the operator shall deliver a diamond royalty return for the mine’s subsequent fiscal years if there are any amounts that would be included in the determination of the values of “D” to “H” in subsection 6 (1), or if the diamond mine recommences production.  O. Reg. 323/07, s. 9 (3).