Mine-specific B.C. reclamation funds

Section 12 of the Mines Act (S.B.C. 1989 c.56) provides for the establishment of mine-specific reclamation funds (Funds) as security for mine reclamation obligations. Section 6 of the Mineral Tax Act (1989) effectively allows Fund payments to be deductible from otherwise taxable income as calculated...

Full description

Bibliographic Details
Main Author: Anderson, Duane
Language:English
Published: 2009
Online Access:http://hdl.handle.net/2429/12422