Certification of a Remote Mine under the Mining Tax Act
The May 2000 Ontario Budget introduced an initiative that would provide a 10-year tax holiday and reduced tax rate for "remote mines" opened after May 7, 1996. To claim this incentive, it is necessary to file for a certification by the Minister of Northern Development and Mines (MNDMF) that the mine qualifies as "remote" under section 4 of the Mining Tax Act. This responsibility has been delegated to the Director, Mineral Development and Lands Branch, Ministry of Northern Development, Mines and Forestry.
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