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OC 712/2013 - The Potash Production Tax Amendment Regulations, 2013 (No. 2) (Minister of the Economy and Minister Responsible for Energy and Resources)
Description:

Title: The Potash Production Tax Amendment Regulations, 2013 (No. 2)

Minister: Minister of the Economy and Minister Responsible for Energy and Resources

Summary: (1) Subject to subsection (2), these regulations come into force on the day on which they are filed with the Registrar of Regulations but are retroactive and are deemed to have been in force on and from January 1, 2012; and (2) Section 6 and subsection 9(3) of these regulations come into force on the day on which these regulations are filed with the Registrar of Regulations. These regulations will amend RRS M-17.1 Reg 6 to set out the terms and conditions under which taxes are calculated and paid with respect to potash produced from Crown and freehold lands.

See: The Mineral Taxation Act, 1983, section 46
The Potash Production Tax Schedule, section 11





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