4 (1) The Minister of Northern Development, Mines and Forestry may certify a mine as a remote mine for the purposes of this Act, (a) if the mine comes into existence after May 7, 1996; (b) if there is a closure plan for the mine under Part VII of the Mining Act; and (c) if, in the opinion of the Minister of Northern Development, Mines and Forestry, there is at least 30 kilometres between the pit’s mouth of the mine and the nearest all-weather road or railway suitable to meet the transportation requirements of the mine.  2000, c. 42, s. 73; 2009, c. 33, Sched. 23, s. 2. When mine comes into existence (2) For the purposes of clause (1) (a), a mine is considered to come into existence after May 7, 1996 in either of the following circumstances: 1. No operator of the mine is entitled to receive proceeds from the output of the mine before May 8, 1996.  The mine is separate and distinct geologically from, and has no common workings with, any other mine that is operated at any time before the taxation year in which any operator of the mine first becomes entitled to receive proceeds from the output of the mine. 2. The mine reopens after May 7, 1996 after having been closed for a continuous period of at least 60 months.  2000, c. 42, s. 73. Application for certification (3) An operator who wishes to have a mine certified as a remote mine shall apply to the Minister of Northern Development, Mines and Forestry for certification of the mine and shall include in the application, (a) evidence, acceptable to the Minister of Northern Development, Mines and Forestry, that the criteria set out in subsection (1) are met;  and (b) such other information as the Minister of Northern Development, Mines and Forestry may require.  2000, c. 42, s. 73; 2009, c. 33, Sched. 23, s. 2. Time for applying (4) An application for certification cannot be made before there is an initial closure plan for the mine under Part VII of the
Mining Act.  2000, c. 42, s. 73. Election (4.1) Subject to subsection (4.2), an operator may elect to calculate its profit for a taxation year under subsection 3 (5) or section 3.1, as the case may be, in respect of a remote mine in which the operator has an interest as if the mine were not a remote mine.  2001, c. 23, s. 153. Time of election (4.2) An operator may elect under subsection (4.1) for a taxation year only if, (a) an election under that subsection is made by the operator in a return delivered under section 7 for the taxation year in which the mine was certified as a remote mine; and (b) the operator has not treated the mine as a remote mine for a prior taxation year.  2001, c. 23, s. 153. Exception (4.3) Despite clause (4.2) (a), if an operator delivers the return mentioned in that clause before subsection (4.2) comes into force, the operator may elect under subsection (4.1) for a taxation year if, (a) the election under subsection (4.1) is delivered to the Minister within 90 days after subsection (4.2) comes into force; and (b) the operator has not treated the mine as a remote mine for a prior taxation year.  2001, c. 23, s. 153. Revocation of certification (5) The Minister of Northern Development, Mines and Forestry may revoke the certification of a mine under this section, (a) if it is reasonable to believe that an incorrect statement was made in the application or information was omitted from the application for the purpose of obtaining the certification; or (b) if either of the criteria set out in clauses (1) (a) and (b) is not met.  2000, c. 42, s. 73; 2009, c. 33, Sched. 23, s. 2 (1). Effect of revocation (6) If the certification of a mine is revoked, it shall be deemed never to have occurred.  2000, c. 42, s. 73. Effect of mine closure (7) If a mine certified under this section is closed for a continuous period of at least 60 months, the mine ceases to qualify as a remote mine.  2000, c. 42, s. 73. Reopening of mine (8) If a mine described in subsection (7) is reopened, it is considered to be a new mine upon the reopening and the operator may make a fresh application for certification of the mine under this section.  2000, c. 42, s. 73. Definition (9) In this section, “pit’s mouth”, in respect of a mine, has the meaning prescribed by regulation.  2000, c. 42, s. 73. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 73
- 30/11/2000 2001, c. 23, s. 153
- 05/12/2001 2009, c. 33, Sched. 23, s. 2 (1, 2) - 15/12/2009