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Marginal note:Definitions

• 1 (1) The following definitions apply in these Regulations.

  environmental baseline studies

  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)

  mine

  mine  means an undertaking that produces or has produced minerals or processed minerals from lands within the Nunavut Mining District, and includes the depreciable assets that are located in Nunavut and used in connection with the undertaking. (mine)

  mineral

  mineral  means any naturally occurring inorganic substance found in the Nunavut Mining District, including frac sand, but excluding material the taking of which is regulated under the Territorial Quarrying Regulations. (minéral)

  mining property

  mining property  means

  [...]

  mining reclamation trust

  mining reclamation trust  means a trust that is established for a mine and that is created

  • [...]

  • (b) as a condition of

    • [...]

    • (ii) a contract with the Minister relating to the reclamation or environmental management of a mining property, or

  Mining Recorder

  Mining Recorder  means the person designated by the Minister as the Mining Recorder. (registraire minier)

  mining royalty valuer

  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

  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)

  Supervising Mining Recorder

  Supervising Mining Recorder  means the person designated by the Minister as the Supervising Mining Recorder. (registraire minier en chef)

  undeducted balance

  undeducted balance  means

  • [...]

  • (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)

Marginal note:Deductions

• 70 (1) In calculating the value of the output of a mine for a fiscal year, only the following deductions and allowances may be claimed:

  • [...]

  • (c) the costs, incurred during the fiscal year, of mining and processing minerals or processed minerals from the mine;

  • [...]

  • (e) the consideration paid by a member of a joint venture for minerals or processed minerals diverted from another member of the joint venture, when each member is delivering a separate mining royalty return in accordance with section 74;

  • [...]

  • (g) exploration costs incurred during the fiscal year by an owner of the mine, other than on the mining property, if those costs have not been otherwise claimed as an allowance or deduction under these Regulations, in an amount not greater than 10% of the value of the output of the mine multiplied by the owner’s share of that output, calculated

    • [...]

    • (ii) before the deduction of any depreciation allowance, mining reclamation trust contribution allowance, development allowance or processing allowance;

  • [...]

  • (i) a development allowance, not exceeding the undeducted balance at the end of the fiscal year of the mine of

    • (i) exploration costs incurred, before the date of commencement of production, on the mining property as constituted on the date of commencement of production and not deducted under paragraph (g) in respect of any other mine,

    • (ii) all costs incurred before the date of the commencement of production for the purposes of bringing the mine into production less the total of

      • (A) the value of any minerals or processed minerals produced from the mining property that were sold or transferred before the date of commencement of production, calculated in accordance with section 69, and

      • (B) the market value of any minerals or processed minerals produced from the mining property that are in inventory on the date of commencement of production, calculated in accordance with section 69,

    • (iii) exploration costs incurred on the mining property after the date of commencement of production,

    • [...]

    • (v) if minerals or processed minerals are being produced in commercial quantities from a recorded claim or leased claim that was incorporated into the mining property after the date of the commencement of production of the mine, or from another mining property that was incorporated into the mining property on which the mine is located after the date of the commencement of production,

      [...]

  • (j) a mining reclamation trust contribution allowance, determined by the operator, not exceeding the undeducted balance at the end of the fiscal year of amounts contributed to the mining reclamation trust with respect to any environmental impact resulting from the mining of minerals from lands to which these Regulations apply;

• [...]

• (11) Despite any other subsection of this section, no deduction or allowance can be made in respect of a mine in relation to

  • [...]

  • (b) depletion in the value of the mine or mining property by reason of exhaustion of the minerals;

  • [...]

  • (g) the royalties paid for the use of mining property, the royalties calculated on revenue, production or profits of the mine, and the cost of calculating any royalties other than the royalties paid or payable under these Regulations;

  • [...]

  • (k) increases in reserves or provisions for contingencies, other than in respect of a mining reclamation trust;

  • [...]

  • (u) the fees set out in Schedule 1 to the Nunavut Mining Regulations as they read immediately before November 1, 2020 for making an application to record a claim or a reduced-area claim and the costs of staking incurred under those Regulations, the charges payable at the time of the recording of a claim under subsection 13(1) and the cost of surveying a claim for the purpose of taking it to lease;

  • [...]

  • (w) the cost of preparing any financial information not required for the calculation of mining royalties;

  • (x) any cost incurred after any precious stones have been last valued by the mining royalty valuer, if those stones were sold or transferred to a related party, or to any other person if proof of the disposition is not provided, or if the stones were cut and polished before their sale or transfer;

[...]

Marginal note:Definitions

• 1 (1) The following definitions apply in these Regulations.

  environmental baseline studies

  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)

  mine

  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

  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

  mining property  means

  [...]

  mining reclamation trust

  mining reclamation trust  means a trust that is established for a mine and that is created

  • [...]

  • (b) as a condition of

    • [...]

    • (ii) a contract with the Minister relating to the reclamation or environmental management of a mining property, or

  Mining Recorder

  Mining Recorder  means the person designated by the Minister as the Mining Recorder. (registraire minier)

  mining royalty valuer

  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

  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)

  prospecting permit

  prospecting permit  means a prospecting permit issued under the Nunavut Mining Regulations as they read immediately before November 1, 2020. (permis de prospection)

  Supervising Mining Recorder

  Supervising Mining Recorder  means the person designated by the Minister as the Supervising Mining Recorder. (registraire minier en chef)

  undeducted balance

  undeducted balance  means

  • [...]

  • (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)

[...]

Marginal note:Recording of documents

• 82 (1) The Mining Recorder must record

  • (a) every judgment or order relating to the ownership of a recorded claim or a lease made by a court of competent jurisdiction, the Minister, the Supervising Mining Recorder or the Mining Recorder;

  • (b) in respect of the recorded claims and leases that constitute a mining property or an interest in that property, a notice of any mining royalties payable that have not been paid within 30 days after

    • (i) the delivery to the Chief of a mining royalty return in respect of that property or interest, or

Marginal note:Requirements for transfer of recorded claim or lease

• 66 (1) The transfer of a recorded claim or a lease of a recorded claim or an interest in either of them may be recorded only if

  • [...]

  • (b) if the transfer is of a recorded claim, a request for recording of the transfer is made by the claim holder in the prescribed form to the Mining Recorder and is signed by the claim holder and the transferee;

  • (c) if the transfer is of a lease,

    • (i) a request for recording of the transfer is made by the lessee in writing to the Mining Recorder and is signed by the lessee and the transferee, and

  • (d) the applicable fee set out in Schedule 1 is paid to the Mining Recorder.

• [...]

• Marginal note:Condition on transfer within mining property

  (3) The transfer of a lease or a recorded claim either of which is part of a mining property may be recorded only if security in the amount of any unpaid royalties in relation to the mining property has been deposited with the Minister.