Government of Canada / Gouvernement du Canada
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THE SIXTH SCHEDULEEnd note (79)Primary Production from Non-Renewable Natural Resources and Forestry Resources

  • 1 For the purposes of section 92A of this Act,

    • (a) production from a non-renewable natural resource is primary production therefrom if

      • (i) it is in the form in which it exists upon its recovery or severance from its natural state, or

      • (ii) it is a product resulting from processing or refining the resource, and is not a manufactured product or a product resulting from refining crude oil, refining upgraded heavy crude oil, refining gases or liquids derived from coal or refining a synthetic equivalent of crude oil; and

    • (b) production from a forestry resource is primary production therefrom if it consists of sawlogs, poles, lumber, wood chips, sawdust or any other primary wood product, or wood pulp, and is not a product manufactured from wood.


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