Northwest Territories Mining Regulations

Northwest Territories Mining Regulations Whereas, pursuant to paragraph 24(b) of the Territorial Lands Acta, the proposed Northwest Territories Mining Regulations were published in the Canada Gazette, Part I, on June 29, 2013, substantially in the annexed form, and a reasonable opportunity was afforded to interested persons to make representations to the Minister of Indian Affairs and Northern Development with respect to the proposed Regulations; R.S., c. T-7 Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development and the Treasury Board, pursuant to sections 8, 12 and 23b of the Territorial Lands Acta and paragraphs 19(1)(a)c and 19.1(a)c and, considering that it is in the public interest to do so, subsection 23(2.1)d of the Financial Administration Acte, makes the annexed Northwest Territories Mining Regulations. S.C. 2002, c. 7, s. 246 S.C. 1991, c. 24, s. 6 S.C. 1991, c. 24, s. 7(2) R.S., c. F-11 Definitions The following definitions apply in these Regulations. Act means the Territorial Lands Act. (Loi) boundary post means a legal post, excluding a corner post and a witness post, marking the boundary of a claim or a plot of land that is being staked for the purpose of making it a claim. (borne de délimitation) business day means a day other than a Saturday or a holiday. (jour ouvrable) Chief means the Chief of Financial Analysis and Royalties Administration Section of the Department of Indian Affairs and Northern Development. (chef) contiguous, with reference to two or more claims, includes claims that were staked in a manner to be contiguous. (contigus) corner post means a legal post marking the northeast, southeast, southwest or northwest corner of a claim or a plot of land that is being staked for the purpose of making it a claim. (borne d’angle) cost of work means expenses incurred in performing work, but excludes all of the following: transportation costs outside Canada for persons who performed work or for equipment used in work; taxes and fees paid to any level of government or any institution of public government; costs of staking and recording a claim; legal fees; administrative costs. (coût des travaux) depreciable assets means buildings, plant, machinery and equipment. (actif amortissable) 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) exploration cost means an expense incurred for the purpose of determining the existence, location, extent, quality or economic potential of a mineral deposit in the Northwest Territories, but does not include an expense incurred for the purpose of bringing a mine into production. (frais d’exploration) fiscal year, in respect of a mine, means the fiscal period of the mine’s operator as that period is defined in section 249.1 of the Income Tax Act. (exercice) holder of the surface rights means the lessee or registered holder of the surface rights to the land. (titulaire des droits de surface) legal post means a post, tree or mound of stones set up in accordance with section 26 to serve as a boundary post, corner post or witness post. (borne légale) licence means a licence to prospect referred to in section 3. (licence) mine means an undertaking that produces or has produced minerals or processed minerals from lands within the Northwest Territories Mining District, and includes the depreciable assets that are located in the Northwest Territories and used in connection with the undertaking. (mine) mineral means any naturally occurring inorganic substance found in the Northwest Territories Mining District, including frac sand, but excluding material the taking of which is regulated under the Territorial Quarrying Regulations. (minéral) mining property means a recorded claim or a leased claim within the boundaries of which a mine or part of a mine is situated; or a group of contiguous recorded or leased claims within the boundaries of which a mine or part of a mine is situated and that belong to the same owner, or if the mine is operated as a joint venture, that are owned exclusively by the members of the joint venture or parties related to the members of the joint venture, regardless of the degree of ownership of each recorded claim or leased claim. (propriété minière) mining reclamation trust means a trust that is established for a mine and that is created for the purposes of subsection 72.11(1) of the Mackenzie Valley Resource Management Act; or as a condition of a lease issued under the Territorial Lands Regulations, a contract with the Minister relating to the reclamation or environmental management of a mining property, or a permit issued under Part 3 or 4 of the Mackenzie Valley Resource Management Act or under the Territorial Land Use Regulations. (fiducie de restauration minière) Mining Recorder means the person designated by the Minister as the Mining Recorder. (registraire minier) 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, 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) precious stone means a diamond, a sapphire, an emerald or a ruby. (pierre précieuse) prescribed form means a form prescribed by the Minister under section 28 of the Act. (formule prescrite) processing means crushing, grinding, flotation, beneficiation, concentrating, milling, roasting, smelting, leaching, recrystallization or refining performed on minerals, and if the output of a mine is precious stones, cleaning and sorting that output. (traitement) processing assets means tailings disposal facilities and depreciable assets that are located in the Northwest Territories and that are used directly and exclusively in processing. (biens utilisés pour le traitement) related, in respect of two or more persons, means that the persons are related persons within the meaning of section 251 of the Income Tax Act, read without reference to paragraph 251(5)(b) of that Act; associated corporations within the meaning of section 256 of the Income Tax Act, read without reference to subsection 256(1.4) of that Act; affiliated persons within the meaning of section 251.1 of the Income Tax Act; or other than for the purpose of subsection 74(1), owners or operators of the same mine. (liées) Supervising Mining Recorder means the person designated by the Minister as the Supervising Mining Recorder. (registraire minier en chef) undeducted balance means in respect of a depreciation allowance, the original cost of the depreciable assets in respect of which the depreciation allowance is claimed, less any depreciation allowances previously claimed in respect of those assets; in respect of a development allowance, the undeducted balance of costs eligible for a development allowance under paragraph 70(1)(i); and 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) witness post means a legal post set up in accordance with section 29 to provide reference to the corner of a claim or a plot of land that is being staked for the purpose of making it a claim. (borne témoin) work means any of the following undertakings that are performed in respect of a recorded claim — including, for the purposes of subsection 39(2), before the recorded claim existed — or within the zone of a prospecting permit, for the purpose of assessing its mineral potential: examination of outcrops and surficial deposits, excavation, sampling, geochemical study or analysis, drilling, geological mapping, geophysical study or analysis, remote sensing, if one or more undertakings set out in subparagraphs (i) to (vii) have been performed to evaluate the results of the remote sensing and are reported on, together with the remote sensing, in accordance with subsection 15(2) or 41(1), the placing of grid lines in the field for the purpose of performing any of the undertakings referred to in subparagraphs (i) to (vii), petrography, data analysis, map generation and preparation of reports that are submitted under these Regulations in respect of undertakings referred to in subparagraphs (i) to (viii) and (x); any of the following undertakings that are performed in respect of a recorded claim: the preparation of a plan of survey under paragraph 57(1)(a), the building of roads, airstrips or docks for the purpose of performing any of the undertakings referred to in paragraph (a); and environmental baseline studies that are conducted in conjunction with undertakings referred to in subparagraphs (a)(i) to (vii) and (ix) or subparagraph (b)(ii), as well as analysis of the data resulting from the studies, map generation and the preparation of an appendix as required in paragraph 4(t) of Schedule 2. (travaux) Related person For the purposes of these Regulations, a person who is related to another person is considered to be also related to any person to whom the other person is related. Northwest Territories Mining District These Regulations apply in respect of the Northwest Territories Mining District, the area of which is described in Schedule 1 to the Northwest Territories Mining District and Nunavut Mining District Order. Issuance of licence The Mining Recorder must issue a licence to prospect to a person who has applied for one and paid the applicable fee set out in Schedule 1 if the person is an individual who is 18 years of age or older; or a company that is incorporated or registered under the Business Corporations Act, S.N.W.T. 1996, c. 19, or that is incorporated under the Canada Business Corporations Act. Licence not transferable A licence is not transferable. Licence valid for one year A licence is valid from the date of its issue until March 31 following the date of its issue or, if renewed before March 31, for a period of one year beginning on April 1 following the date of its renewal. Copy of licence A licensee may, on request and payment of the applicable fee set out in Schedule 1, obtain from the Mining Recorder a copy of their licence. Licence authorization — licensee or agent Only a licensee or a person authorized to act on behalf of a licensee may prospect for the purpose of staking a claim; or undertake the staking of a claim. Licence authorization — licensee Only a licensee may make an application to record a claim; make an application for a prospecting permit; be issued a written confirmation under subsection 15(11), a certificate of extension under subsection 42(2) or a certificate of work under subsection 47(1); be issued a lease of a recorded claim or a renewal of such a lease; and acquire, by themself or with another licensee, a prospecting permit, recorded claim or lease of a recorded claim. Lands not open for prospecting or staking It is prohibited to prospect or stake a claim on any of the following lands: lands used as a cemetery; lands covered by a prospecting permit, a recorded claim or a lease of a recorded claim, unless the prospecting or staking is done by the permittee, claim holder or lessee; lands for which the minerals have been granted by the Crown; lands subject to a prohibition on prospecting or staking a claim under a land use plan that has been approved under federal legislation or under a land claims agreement; lands that have been withdrawn from disposal or set apart and appropriated by the Governor in Council under paragraphs 23(a) to (e) of the Act; lands that are mentioned in subsections 22(1) and 52(5), section 56, subsection 67(2) and section 85 that are not open for prospecting or staking. Surface rights — prohibition respecting entry If the surface rights to lands have been granted or leased by the Crown, it is prohibited to go on the surface of those lands to prospect or stake a claim unless the holder of the surface rights has consented to entry for the prospecting or staking; or a tribunal competent to deal with surface rights in the Northwest Territories has made an order that authorizes entry on those lands and that sets the compensation, if any, to the surface holder. Prohibition on removing minerals It is prohibited to remove minerals or processed minerals from, or develop a mine within, the area of a recorded claim or a leased claim, except in the case of the holder of the recorded claim or the lessee. Limitation respecting holder of a recorded claim It is prohibited to remove minerals or processed minerals whose gross value exceeds $100,000 from a recorded claim that is not subject to a lease issued under subsection 60(5) or a renewal issued under subsection 62(4), except if the removal is for the purposes of assay and testing to determine the existence, location, extent, quality or economic potential of a mineral deposit within the claim. Prohibition on construction and disposal It is prohibited to erect on a recorded claim any building to be used as a dwelling or any mill, concentrator or other mine building, or to create any tailings or waste disposal area for the purpose of the commencement of production from a mine, unless the claim holder has been issued a lease of the surface rights to, or a grant of, the land covered by the claim. Prospecting permit zones The mining district is divided into prospecting permit zones based on the National Topographic System of Canada. Each zone consists of one quarter of the area shown on a claim staking sheet and is designated as the northeast, southeast, southwest or northwest quarter. Definition of claim staking sheet In this section, claim staking sheet means south of 68° north latitude, a map of zones bounded on the north and south by 15-minute intervals of latitude and on the east and west by 30-minute intervals of longitude; and north of 68° north latitude, a map of zones bounded on the north and south by 15-minute intervals of latitude and on the east and west by one-degree intervals of longitude. Application for prospecting permit A licensee may apply to the Mining Recorder for a prospecting permit for the exclusive right to prospect and stake claims in a prospecting permit zone specified in the application. Requirements for application An application for a prospecting permit must be in the prescribed form; be received by the Mining Recorder between February 1 and close of business on the last business day of November before the year in which it is to commence; be accompanied by payment of the applicable fee set out in Schedule 1; and include a description of the work proposed to be carried out. Payment of charge In addition, the licensee must pay to the Mining Recorder the charge referred to in subparagraph 14(a)(i) or (b)(i), as the case may be. Remission If a charge has been paid under subsection (3) but no prospecting permit is issued with respect to the application, the charge is remitted. Repayment Any charge referred to in subparagraph 14(a)(i) or (b)(i) that has been paid to the Mining Recorder and that is remitted under this section must be repaid by the Minister to the person entitled to it. Zones excluded A prospecting permit must not be issued in respect of a prospecting permit zone if, at close of business on the last business day of January in the year the permit is to be issued, either of the following situations exists: there are recorded claims or leased claims or applications to record claims in that zone and the total area covered by those claims exceeds 1250 hectares; there are recorded claims or leased claims in that zone and the total area covered by those claims is 1250 hectares or less and, in the five years preceding that day, either of the following has happened with respect to any of those recorded claims or leased claims: work has been done with respect to any of the recorded claims and has been reported on under section 41 of these Regulations or under section 41 of the Northwest Territories and Nunavut Mining Regulations, there has been a transfer recorded under section 66 of a majority of the interest in the recorded claim or lease to a person who was not, immediately before the transfer, recorded as a holder of the claim or lease and who is not related to anyone who was, immediately before the transfer, a holder of the claim or lease. Priority If two or more applications for a prospecting permit are made in respect of a prospecting permit zone, the Mining Recorder must, in issuing a prospecting permit, give priority to firstly, applications presented in person at the office of the Mining Recorder on the first business day of November, in the order of their receipt; secondly, applications — other than those dealt with in paragraph (a) — received by the Mining Recorder before the second business day of November, in the order of their drawing from a lottery of those applications; and lastly, all other applications received after the first business day of November, in the order of their receipt by the Mining Recorder, or, if the order of receipt of applications cannot be determined, then in the order of their drawing from a lottery of those applications. Issuance The Mining Recorder must issue the prospecting permit as soon as possible after January 31 in the year following the receipt of the application. Identification number The Mining Recorder must assign an identification number to each prospecting permit. Exclusion of claim from permit zone The area covered by a prospecting permit must be modified by removing the area covered by a recorded claim within that zone if the claim was staked within the zone before the permit was issued; and the application to record the claim was made after the permit was issued. Duration of prospecting permits A prospecting permit takes effect on the first day of February in the year it is issued and expires at the end of January three years later, in the case of a permit in respect of a zone located south of 68° north latitude; or five years later, in the case of a permit in respect of a zone located north of 68° north latitude. Notice respecting prospecting permits On or before the fifth business day in February, a notice must be posted in the Mining Recorder’s office identifying the zones in respect of which prospecting permits were issued that year in the mining district. Charges for prospecting permit The following charges must be paid for a prospecting permit: for a prospecting permit zone located south of 68° north latitude, before the close of business on the last business day of November in the year in which the application for the permit is made, an amount equal to the number of hectares in the permit zone multiplied by $0.25, before the start of the second year of the permit, an amount equal to the number of hectares in the permit zone multiplied by $0.50, and before the start of the third year of the permit, an amount equal to the number of hectares in the permit zone multiplied by $1.00; and for a prospecting permit zone north of 68° north latitude, before the close of business on the last business day of November of the year in which the application for the permit is made, an amount equal to the number of hectares in the permit zone multiplied by $0.25, before the start of the third year of the permit, an amount equal to the number of hectares in the permit zone multiplied by $0.50, and before the start of the fifth year of the permit, an amount equal to the number of hectares in the permit zone multiplied by $1.00. Report on work to obtain remission A permittee who has done work in respect of a zone for which they have a prospecting permit may request remission of the charges the permittee has paid or is obligated to pay for that permit under section 14 by submitting a report on the work to the Mining Recorder no later than 60 days after the expiry of the permit. Preparation of report The report must be prepared in accordance with Part 1 of Schedule 2, but if the report deals only with excavation, sampling or the examination of outcrops and surficial deposits — or any combination of them — and the cost of work is less than $10,000, the report may be a simplified report prepared in accordance with Part 2 of Schedule 2. Signature of report The report must be prepared and signed in the case of a simplified report, by the individual who performed or supervised the work; or in all other cases, by a professional geoscientist or a professional engineer as those terms are defined in subsection 1(1) of the Engineering and Geoscience Professions Act, S.N.W.T. 2006, c. 16. Associated documents The following must be submitted with the report: a statement of work in the prescribed form; a table setting out the cost of work by type of work, together with, for each type of work, details of the costs sufficient to enable evaluation of the report in accordance with subsection (8); and a table setting out the cost of work that is attributable to each permit. Details of costs In respect of the details of the costs, if a permittee uses their own equipment to perform work, the cost claimed in relation to that equipment must not be more than the cost of leasing similar equipment for the period that the equipment was used in performing the work; and if a permittee personally performs work, the cost claimed in relation to that work must not be more than an amount equal to the cost of engaging another person to do that work. Record keeping The permittee must keep all supporting documents used to justify the cost of work and make them available on request by the Mining Recorder until the permittee has received a confirmation under subsection (11). Work reported once Work reported in one report must not be reported in any other report. Evaluation of report The Mining Recorder must evaluate the report to determine its compliance with Schedule 2 and the cost of work to be entered in a written confirmation of the cost of work under subsection (11). Supporting documents If the Mining Recorder requests supporting documents that justify the cost of work reported, the Mining Recorder must notify the permittee in writing and must specify the cost of work for which such documents are requested. Lack of justification If the permittee does not, within four months after the day the notification is sent, provide the supporting documents requested, the cost of work to which they relate must be considered to be unjustified. Justified cost of work and allocation After completing the evaluation of a report, the Mining Recorder must provide to the permittee a written confirmation of the cost of work that has been justified in the report and, if a request for allocation of the cost has been made under subsection 17(5), of the amounts allocated in accordance with the request. Request for deferral of charge and extension of permit If a permittee is unable to do work with respect to a prospecting permit zone because the permittee is, for reasons beyond the permittee’s control, waiting for a public authority to give an authorization or decision without which the work cannot proceed, the permittee may request an extension of one year for the payment of the charge under section 14 and the duration of the permit. Requirements respecting request The request must be made in writing to the Supervising Mining Recorder before the next charge under section 14 is payable and must be accompanied by documents showing that the permittee is waiting for the authorization or decision. Recording of extension If the requirements of subsection (2) have been met, the Supervising Mining Recorder must record the extension. Grouping of prospecting permits Prospecting permits may be grouped for the purpose of allocating the cost of work done with respect to them if there are no more than four permits in the group; and the zones of the grouped permits are wholly or partly within a circle having a radius of 32 kilometres. A request to group prospecting permits must be submitted in writing to the Mining Recorder. It must be signed by each of the permittees and be accompanied by the applicable fee set out in Schedule 1. Grouping certificate If the requirements of subsections (1) and (2) are met, the Mining Recorder must issue a grouping certificate to each of the permittees. Duration of grouping certificate A grouping certificate takes effect on the day on which the fee is submitted under subsection (2) and ceases to have effect on the earlier of the 120th day after the day that any permit in the group expires or is cancelled, and the day on which a new grouping certificate in respect of any permit in the group takes effect. Allocation of cost of work within group On request by any of the permittees referred to in a grouping certificate, the Mining Recorder must allocate, in accordance with the request, the cost of work that has been justified in a report in respect of any of the prospecting permits referred to in the grouping certificate to those permits. Limit on reallocation The cost of work allocated under subsection (5) must not be reallocated to any prospecting permit referred to in another grouping certificate. Allocation not permitted The cost of work set out in a confirmation under subsection 15(11) with respect to a prospecting permit that was not, when the confirmation was provided, referred to in a grouping certificate must not be allocated to any other prospecting permit. Application to record claim in prospecting permit zone A permittee may apply to record a claim wholly or partially within the permittee’s prospecting permit zone only if a confirmation under subsection 15(11) respecting that zone has been provided setting out a cost of work equal to or greater than the number of hectares in the permit zone multiplied by $0.25. When a claim referred to in subsection (1) has been recorded, the area covered by the claim no longer forms part of the permit zone. Excess cost of work transferrable to claim If the cost of work that has been justified in a report with respect to a prospecting permit exceeds the charges remitted under subsection 19(2), the permittee may request the Mining Recorder to allocate the excess cost of work to work required under subsection 39(1) on a claim referred to in subsection (1). The request must be in the prescribed form and be accompanied by the fee for a certificate of work set out in Schedule 1. Remission of charge If a confirmation in respect of a prospecting permit is provided under subsection 15(11), the portion of the charges paid or payable under section 14 that does not exceed the cost of work set out in the confirmation is remitted. To whom remission is payable Any charge referred to under section 14 that has been paid to the Mining Recorder and that is remitted under this section must be repaid by the Minister to the person entitled to it. Cancellation of permit on request A permittee may submit to the Mining Recorder a written request for cancellation of their prospecting permit. The cancellation takes effect at the end of January after it is requested. Cancellation of permit for non-payment If any charge payable under section 14 is not paid when due, the prospecting permit is cancelled. Effect of expiration or cancellation of permit The lands that were covered by a prospecting permit that has expired or has been cancelled are open for prospecting and staking at noon on the day following the first business day after the day on which the permit expired or was cancelled. Temporary prohibition relating to former permittee For one year after a prospecting permit expires or is cancelled, the former permittee and any person related to the former permittee are not permitted to apply for a prospecting permit for a zone, or apply to record a claim, that covers any part of the area that was covered by the expired or cancelled permit; or acquire a legal or beneficial interest in a prospecting permit or claim referred to in paragraph (a). Area of claim — excluded lands The area of a claim must not exceed 1250 hectares and must not include any lands referred to in section 5. Shape and boundaries of claim Every claim must, as nearly as possible, meet all of the following specifications: it is rectangular in shape; its boundaries run north, south, east and west astronomically; the length of each boundary is 500 metres or a multiple of 500 metres; the length of the longest boundary is not more than five times the length of the shortest. Identification tags On payment of the applicable fee set out in Schedule 1, the Mining Recorder must issue a set of four identification tags, with the following inscriptions, for use in identifying the corners of a claim — “NE 1” for the northeast corner, “SE 2” for the southeast corner, “SW 3” for the southwest corner and “NW 4” for the northwest corner. Reduced-area tags On payment of the applicable fee set out in Schedule 1, the Mining Recorder must issue a set of four reduced-area tags for use in marking the corners of a reduced-area claim referred to in section 52. Each identification tag in a set must contain a unique identification number for the set. Marking of boundaries The boundaries and corners of a claim must be marked by legal posts in accordance with sections 26 to 30. Marking in treed area In a treed area, the boundaries of a claim must be marked along as much of the length as it is possible to mark by cutting underbrush and flagging or blazing trees. Requirements for legal post A legal post must be one of the following: in a treed area, a post of sound wood planted firmly in an upright position and standing not less than one metre above the ground, with at least the upper 30 centimetres squared off so that each face of the squared portion is not less than four centimetres in width, or a tree found in position and cut off not less than one metre above the ground, with at least the upper 30 centimetres squared off so that each face of the squared portion is not less than four centimetres in width; in a treeless area, a post described in subparagraph (a)(i) or a mound of stones that is not less than one metre in diameter at the base and not less than 50 centimetres in height. Requirements when mounds of stones are used If a legal post is a mound of stones, then a reference to a tag being secured to that post is to be read as a reference to a tag being inserted in a shatterproof and waterproof container secured in the apex of the mound; and a reference to information being inscribed on that post is to be read as a reference to information being clearly and indelibly written on paper or inscribed on durable material and inserted in a shatterproof and waterproof container secured in the apex of the mound. Boundary post Subject to subsection (2), boundary posts must be erected at intervals of not more than 500 metres along the boundaries of a claim. Obstructions in boundary line If, because of the presence of a body of water or other natural obstruction or lands on which entry for staking has not been authorized by the holder of the surface rights, it is not practicable to erect a boundary post on the boundary line of the claim, a boundary post must be erected on the boundary line on each side of the body of water or natural obstruction or lands. Common boundary post When two or more claims are staked at the same time by or on behalf of the same licensee and have a common boundary, a single boundary post may be erected to mark any common interval along the boundary. Numbering of boundary posts Boundary posts must be numbered consecutively in a clockwise direction, commencing at “1” after the northeast corner post, and recommencing at “1” after each subsequent corner post. Information on boundary posts The name of the claim, the number referred to in subsection (4) and the following information must be inscribed on each boundary post: on the northern boundary, the letters “NBP” or “BLN”; on the eastern boundary, the letters “EBP” or “BLE”; on the southern boundary, the letters “SBP” or “BLS”; and on the western boundary, the letters “WBP” or “BLO”. Corner post Subject to section 29, corner posts must be erected at the four corners of a claim, and an identification tag marked with the required inscription must be secured to each corner post. Common corner post When two or more claims are staked at the same time by or on behalf of the same licensee and have a common corner, a single corner post may be used to mark the common corner. The identification tag for each claim, marked with the required inscription, must be secured to the common corner post. Information on corner posts The following information is to be clearly and indelibly inscribed on the identification tag of each corner post or, if there is insufficient room on the tag, on the post itself: the name of the licensee for whom the claim is staked; the name of the person who erected that post, if that person is not the licensee; the name of the claim; and the date and time that the post was erected. Witness post If, because of the presence of a body of water or other natural obstruction or lands on which entry for staking has not been authorized by the holder of the surface rights, it is not practicable to erect a corner post, a witness post must be erected at one of the following locations: on a boundary or an extension of a boundary of the claim and as near as practicable to the corner; if it is not practicable to erect it at a location specified in paragraph (a), at a location as near as practicable to the corner. Corner post tag on witness post The identification tag for the corner post must be attached to the witness post. Additional information on witness post In addition to the information referred to in subsection 28(3), the following information must be inscribed on the identification tag after the letters “WP”: the compass bearing and distance in metres, measured in a straight line, from the witness post to the location where the corner post would have been erected had it been practicable to do so. Requirements to complete staking When the boundaries and corners of a claim have been marked in accordance with sections 23 to 29, the date and time of completion of the requirements of those sections and the licence number of the licensee referred to in paragraph 28(3)(a) must be inscribed on the identification tag of the northeast corner post or of the witness post designating the northeast corner, as the case may be. The claim is then staked. Verification of staking Compliance with the requirements set out in sections 23 to 30 may be verified by a person authorized by the Minister to perform any function related to the administration and enforcement of these Regulations. Prohibition Except as provided in subsections (2) and (3), it is prohibited to remove, displace or destroy a legal post; and to remove, deface or alter an identification tag secured to a legal post or an inscription on a legal post. Exception The claim holder, the holder of the surface rights or a public authority may remove a legal post if the post is interfering with their use of the lands. Notification If the holder of the surface rights or a public authority removes a legal post, they must, within 30 days after the removal, notify the claim holder and the Mining Recorder of the removal. Application Only the licensee for whom a claim has been staked may submit an application to the Mining Recorder to record the claim. Prescribed form and time limit The application must be made in the prescribed form within 60 days after the date on which the staking of the claim is completed. Fee and map The application must be accompanied by the applicable fee set out in Schedule 1 and a map or sketch at the scale of 1:50 000 showing all of the following: the location of the claim in relation to permanent topographical features in the vicinity of the claim; any nearby prospecting permit zones, recorded claims and leased claims; the positions of the corner posts; the positions and numbers of the boundary posts; the positions of any witness posts. Recording of claim If the requirements of subsections (1) to (3) are met, the Mining Recorder must record the claim as soon as practicable after the 60th day following the day on which the staking is completed. The recording date is considered to be the date that the application is received at the Mining Recorder’s office. Duration of claim Unless a recorded claim is leased under subsection 60(5) or its recording is cancelled under subsection 50(2) or 53(3) or section 54 or 55, the duration of a recorded claim is 10 years, beginning on its recording date, plus any suspensions recorded under section 51 and any extension under subsection 60(4). Conflicting applications If applications have been submitted to record two or more claims that overlap, the claim that is staked first in compliance with the staking requirements is the one that must be recorded. Claim recorded under the law of another province If it is determined that lands covered by a mining claim that is recorded or otherwise recognized under the law regulating the disposition of mining interests in another province are wholly or partly in the Northwest Territories Mining District, and if the portion in the Northwest Territories does not contain lands referred to in section 5, the claim holder may, within 90 days after the determination, apply to the Mining Recorder to have the portion of the claim within the Northwest Territories recorded as a separate claim. Limitation If an application to record the claim is not made within the period set out in subsection (1), the lands that were covered by the claim and that are within the Northwest Territories are considered to never have been covered by a claim. Recording date and time On receipt of an application made under subsection (1) and the applicable fee set out in Schedule 1, the Mining Recorder must record the claim as soon as practicable, using the date and time when the claim was recorded or otherwise recognized under the law regulating the disposition of mining interests in the other province. Claim lying partly in another province If a plan of survey recorded under section 59 and prepared with respect to a recorded claim shows that part of the claim is in another province, the Mining Recorder must reduce the boundaries of the claim in accordance with the plan, and must, as soon as practicable, notify the claim holder of the reduction. Notice of protest If a person wants to dispute the recording of a claim, they must within one year after the day the disputed claim was recorded, file with the Supervising Mining Recorder a notice of protest in the prescribed form; and attest that they believe that they have, before the staking of the disputed claim, staked a claim on all or part of the area covered by the disputed claim. Priority based on time of staking When the recording of a claim is disputed, the recording of the area of the claim in dispute must be accorded to the person who first staked the claim in accordance with these Regulations. Inquiry by Supervising Mining Recorder When a notice of protest is filed, the Supervising Mining Recorder must send a copy of the notice by registered mail to the holder of the disputed claim; and inquire into the allegations contained in the notice of protest. Powers related to the inquiry For the purposes of the inquiry, the Supervising Mining Recorder may summon and examine under oath any person whose attendance is considered necessary to the inquiry; compel the production of documents by witnesses; and do all things necessary to provide a full and proper inquiry. Determination and reasons After making the inquiry, the Supervising Mining Recorder must determine which claim was staked first and must provide the parties and the Mining Recorder with written reasons for the determination. Work required The holder of a recorded claim must do work that incurs a cost of work that is equal to or greater than $10 per full or partial hectare in the claim during the two-year period following the day on which the claim is recorded; and $5 per full or partial hectare in the claim during each subsequent one-year period. Work before recording of claim Work that was done during the two years before the claim was recorded is considered to be work done on the claim during the period referred to in paragraph (1)(a). Report of work or request for extension The claim holder must, no later than 90 days after the end of the period during which the work referred to in subsection 39(1) must be done, submit to the Mining Recorder a report of the work that has been done in respect of the claim; or an application for a one-year extension to do the work. Report on work A report of the work that has been done in respect of a claim must be prepared in accordance with Part 1 of Schedule 2, but if the report deals only with excavation, sampling or the examination of outcrops and surficial deposits — or any combination of them — and the cost of work is less than $10,000, the report may be a simplified report prepared in accordance with Part 2 of Schedule 2. The report must be accompanied by the fee for a certificate of work set out in Schedule 1 and the following documents: a table setting out the cost of work by type of work, together with, for each type of work, details of the costs sufficient to enable evaluation of the report in accordance with subsection 44(1); and a table setting out the cost of work that is attributable to each claim. Claim holder’s equipment or work If a holder of a recorded claim uses their own equipment to perform work or personally performs work, the cost claimed in relation to that equipment must not be more than the cost of leasing similar equipment for the period that the equipment is used in performing the work; and the cost claimed in relation to that work must not be more than an amount equal to the cost of engaging another person to do that work. The holder of a recorded claim must keep all supporting documents used to justify the cost of work and make them available on request by the Mining Recorder until the holder has received a certificate of work under paragraph 47(1)(a). Application for extension of time The application for a one-year extension referred to in paragraph 40(b) must be in the prescribed form and be accompanied by the applicable fee set out in Schedule 1 and the charge payable for that period under subsection 43(1). Certificate of extension If the requirements of subsection (1) are met, the Mining Recorder must issue to the claim holder a certificate of extension for a one-year period to do the work, except that not more than three certificates of extension are to be issued with respect to a claim. Charge The following charges apply to the right to hold a recorded claim and assess its mineral potential: $5 per full or partial hectare in the claim for each subsequent one-year period. Payment The claim holder must pay the charges in accordance with subsection 42(1) or 49(1), as the case may be. The Mining Recorder must evaluate the report of work that is referred to in paragraph 40(a) to determine its compliance with Schedule 2 and the cost of work to be entered in a certificate of work under subsection 47(2). If the Mining Recorder requests supporting documents that justify the cost of work reported, the Mining Recorder must notify the holder of the recorded claim in writing and must specify the cost of work for which the documents are requested. If the holder of the recorded claim does not, within four months after the day the notification is sent, provide the supporting documents requested, the cost of work to which they relate must be considered to be unjustified. Allocation of excess cost of work Subject to subsection (2), if a recorded claim is not grouped under section 46 and the cost of work that has been justified in a report in respect of that claim exceeds the cost of work required to be done on it under subsection 39(1) at the time the certificate of work respecting the report is ready to be issued, the Mining Recorder must allocate the excess cost of work to the next period or periods for which work is still required to be done on the claim under subsection 39(1). Unallocated excess cost of work At any time before the evaluation of the report has been completed, the claim holder may submit a written request to the Mining Recorder to not allocate the excess cost of work or to allocate it to fewer periods than would be required under subsection (1) and the Mining Recorder must comply with the request. Previous payment of charges A claim holder who has paid a charge in respect of a period under subsection 43(1) or 49(1) may submit a written request to the Mining Recorder that remission be granted of the charge in an amount equal to the excess cost of work. Request re unallocated excess cost of work If an unallocated excess cost of work is recorded with respect to a recorded claim, the claim holder may submit a request to the Mining Recorder to allocate that cost as specified in the request. The request must be in the prescribed form and be accompanied by the fee for a certificate of work set out in Schedule 1. Allocation of unallocated excess cost of work If the unallocated excess cost of work is sufficient to comply with the request, the Mining Recorder must allocate it in accordance with the request. Grouping of recorded claims Recorded claims may be grouped for the purpose of allocating the cost of work done with respect to them if the claims are contiguous; the total area of the group does not exceed 5000 hectares; and none of the claims is leased. Request for grouping A request to group recorded claims must be submitted in the prescribed form to the Mining Recorder. It must be signed by each of the claim holders and be accompanied by the applicable fee set out in Schedule 1. If the requirements of subsections (1) and (2) are met, the Mining Recorder must issue a grouping certificate respecting the claims to each of the claim holders. Duration of certificate A grouping certificate takes effect on the day on which the fee under subsection (2) is received and ceases to have effect on the earliest of the day on which the recording of any claim in the group is cancelled, the day on which a lease of any claim in the group takes effect, and the day on which a new grouping certificate in respect of any claim in the group takes effect. Request for allocation re grouped claims On request by a holder of a recorded claim listed in a grouping certificate, the Mining Recorder must allocate, in accordance with the request, the cost of work that has been justified in a report in respect of any of the claims listed in the grouping certificate to any of the other claims listed in the certificate, for any of the periods referred to in subsection 39(1). Presentation of request A request must be in the prescribed form and, if it is not submitted with the report referred to in section 41, it must be accompanied by the fee for a certificate of work set out in Schedule 1. The cost of work allocated to a recorded claim referred to in a grouping certificate must not be reallocated to any recorded claim referred to in another grouping certificate.

Issuance of certificate of work The Mining Recorder must issue a certificate of work in the following circumstances: when evaluation of a report respecting a recorded claim has been completed; and when allocation of the cost of work under subsection 18(3), 45(1), (2) or (4) or 46(5) has been done. Certificate of work respecting claim A certificate of work respecting a claim must set out the cost of work; and the allocation of the cost of work. Remission is granted of the charges paid or payable in respect of a period referred to in section 43 in an amount equal to the cost of work allocated to the recorded claim during that period in the certificate of work. Remission in subsequent periods If a holder of a recorded claim pays a charge in respect of a period under subsection 43(1) or 49(1), remission is granted of the portion of the charge that is equal to the cost of work allocated to the claim during any subsequent period that exceeds the cost of work required to be done under subsection 39(1). Any charge referred to in section 43 that has been paid to the Mining Recorder and that is remitted under this section must be repaid by the Minister to the person entitled to it. Insufficient work Subject to subsection (3), if a certificate of work indicates that the cost of work is less than the amount required by subsection 39(1), the holder of the recorded claim must pay a charge that is equal to the difference between the charge referred to in subsection 43(1) and the cost of work indicated in the certificate. The claim holder must pay the charge within 60 days after the day on which the certificate is issued. Cancellation of recording of claim If three certificates of work are issued in respect of a claim that indicate that the cost of work is less than the amount required by subsection 39(1), the recording of the claim is cancelled on the day that the third certificate of work is issued. Period of application of requirements The requirements set out in section 39 and subsection 43(1) apply for the duration of a recorded claim. Cancellation of recording The recording of a claim is cancelled on one of the following days, as the case may be: the day after the last day on which a report must be submitted under section 40, if a report with respect to that claim has not been submitted in accordance with section 41 and the claim holder has not been issued a certificate of extension with respect to that claim under section 42, and a suspension with respect to that claim has not been granted under section 51; subject to section 84, the day that is 61 days after the day on which a certificate of work with respect to that claim is issued under section 47, if the cost of work allocated to that claim in the certificate of work is less than the cost of work required to be done under subsection 39(1) and the claim holder has not paid the difference between the charge referred to in subsection 43(1) and the cost of work indicated in the certificate. Suspension of payment and work requirements If a holder of a recorded claim is unable to do work as required under subsection 39(1) because the claim holder is, for reasons beyond the claim holder’s control, waiting for a public authority to give an authorization or decision without which the work cannot proceed, the claim holder may request a suspension of one year — beginning on the anniversary date of the recording of the claim — of the work requirements under section 39 and the charges under subsection 43(1). Time limit for request The request must be made in writing to the Supervising Mining Recorder no later than 90 days after the end of the applicable period under section 39 and subsection 43(1) for which the suspension is requested, and must be accompanied by documents showing that the claim holder is waiting for the authorization or decision. Companies’ Creditors Arrangement Act If an order under section 11.02 of the Companies’ Creditors Arrangement Act has been made with respect to a claim holder, the holder of a recorded claim may request a suspension of the payment and work requirements under section 39 and subsection 43(1) until the anniversary date of the recording of the claim that is at least 12 months after the day on which the order has ceased to have effect with respect to the claim holder. The request must be made in writing to the Supervising Mining Recorder no later than 90 days after the day on which the order was made, and must be accompanied by a certified copy of the order. Recording of suspension If the requirements of subsections (1) and (2) or (3) and (4) are met, the Supervising Mining Recorder must record the suspension with respect to the claim. Effect of suspension A suspension extends the duration of the claim by the duration of the suspension. Application for reduced-area claim The holder of a recorded claim (the original claim) may make an application to the Mining Recorder to record, within the area of the original claim, a reduced-area claim if the cost of work set out in a certificate of work with respect to the original claim is at least $10 per full or partial hectare; and the reduced-area claim has been staked in accordance with sections 23 to 30, using reduced-area tags issued under subsection 24(2). Presentation of application The application must be made in the prescribed form no later than 60 days after the staking of the reduced-area claim, and must be accompanied by the applicable fee set out in Schedule 1 and the map or sketch referred to in subsection 33(3). Recording of reduced-area claim If the requirements set out in this section are met, the Mining Recorder must record the reduced-area claim, effective on the next anniversary date of the recording of the original claim. Effect of recording When the recording of a reduced-area claim takes effect, the recording date for it is considered to be the recording date of the original claim; the information recorded by the Mining Recorder, including the requests and the documents filed with respect to the original claim, are considered to have been recorded or presented with respect to the reduced-area claim; and the recording of the original claim is cancelled. Reopening of lands for prospecting and staking Subject to subsection 56(3), the lands in the original claim that are not within the reduced-area claim are open for prospecting and staking at noon on the day following the first business day after the day on which the recording of the original claim was cancelled. Notice On the day the recording of the reduced-area claim takes effect — or if that day is not a business day, on the first business day that follows — the Mining Recorder must post a notice in the Mining Recorder’s office specifying when the lands in the original claim that are not within the reduced-area claim are open for prospecting and staking, and setting out the boundaries of the reduced-area claim. Notice of cancellation If the Mining Recorder has information that either of the following circumstances apply in respect of a recorded claim, the Mining Recorder must immediately send the claim holder a notice that the recording of the claim will be cancelled unless, within 60 days, the holder can show that the information is not correct: the claim holder knowingly made a false or misleading statement on the application to record the claim; the claim holder has contravened subsection 7(2). Notice to claim holder The notice must set out the reason for the impending cancellation and a summary of the evidence to support the cancellation. Default If the claim holder has not shown the Mining Recorder that the information is not correct within 60 days after the day on which the notice was sent, the recording of the claim is cancelled. Cancellation of recording or exclusion of lands If it is determined that a recorded claim includes any of the following lands, the Mining Recorder must cancel the recording of the claim or, if it is possible to exclude those lands from the claim, must amend the boundaries of the recorded claim to do so and must notify the claim holder accordingly: lands referred to in section 5; lands that were staked in contravention of section 6; lands to which these Regulations do not apply. Request for cancellation of recording The holder of a recorded claim may request the cancellation of the recording of the claim by submitting to the Mining Recorder a written request for cancellation accompanied by the applicable fee set out in Schedule 1. Date of cancellation The recording of a claim is cancelled on the day that the Mining Recorder receives the request for its cancellation and payment of the fee under section 54; the time specified in paragraph 60(2)(b) has ended and no application for a lease on the claim has been received; or a lease on the claim has terminated without being renewed or was cancelled under subsection 63(2) or section 64. For one year after the recording of a claim is cancelled, the former claim holder and any person related to the former claim holder are not permitted to apply for a prospecting permit for a zone, or apply to record a claim, that covers any part of the area that was covered by the claim the recording of which has been cancelled; or Reopening of lands The lands that were covered by a claim the recording of which has been cancelled under subsection 50(2), section 55 or subsection 62(3) are open for prospecting and staking at noon on the day following the first business day after the day on which the recording of the claim was cancelled. Reopening of lands — 30-day delay Subject to section 84, the lands that were covered by a claim the recording of which has been cancelled under subsection 49(3) or 53(3) or paragraph 53(4)(b) are open for prospecting and staking at noon on the day that is 30 days after the day on which the recording of the claim was cancelled. Delay in reopening lands If the Minister has reasonable grounds to believe that there is unremedied environmental damage to the lands that were covered by a claim the recording of which has been cancelled under a provision set out in subsection (1) or (2), or the lands referred to in subsection 52(5), the Minister may delay the opening of the lands for prospecting and staking. Survey required for lease A holder of a recorded claim who wants to obtain a lease of a recorded claim must obtain a plan of survey of the claim prepared in accordance with the Canada Lands Surveys Act; provide a report of any overlap with a boundary of any other claim; send a copy of the plan of survey, the report and a notice in the prescribed form, by registered mail or courier, to the holders of adjacent recorded claims and leased claims at their addresses on record with the Mining Recorder; and send to the Mining Recorder a copy of the plan of survey, the report, the notice and evidence that the holders of the adjacent claims have received copies of those documents. Perimeter survey If two or more contiguous recorded claims are to be included in one lease and their aggregate area, as stated in the applications to record them, does not exceed 1250 hectares, one plan of survey may be prepared that shows only the perimeter of the collection of contiguous claims. Posting of notice On receipt of the documents referred to in paragraph (1)(d), the Mining Recorder must post a copy of the notice in the office of the Mining Recorder for a period of 21 days. Extra charge for additional area — one claim If the surveyed area of one claim exceeds the area stated in the application to record that claim, the claim holder must pay to the Mining Recorder the charge determined by the formula is the excess area in hectares of the claim; is $5; and is the number of years from the date of recording of the claim. Extra charge for additional area — collection of claims If the surveyed area of contiguous recorded claims that are shown in a plan of survey of their perimeter prepared in accordance with subsection 57(2) exceeds their aggregate area as stated in the applications to record those claims, the claim holder must pay to the Mining Recorder for each claim the charge determined by the formula is the total excess area in hectares of all of the claims; is the number of claims in the survey; is the number of years from the recording date of the claim. Remission is granted of the portion of the charge paid or payable under subsection (1) or (2), as the case may be, that does not exceed the cost of work set out in certificates of work issued with respect to the claim or contiguous claims and that has not been remitted under these Regulations. Recording of plan of survey The Mining Recorder must record the plan of survey if 30 days have elapsed after the end of the period for posting of a notice under subsection 57(3) and the Mining Recorder has not received any protest with respect to the survey; the plan of survey has been made by the Surveyor General under section 31 of the Canada Lands Surveys Act; the applicable fee set out in Schedule 1 has been paid; the requirements of section 57 have been met; and any charge payable under subsection 58(1) or (2) has been paid. Application for lease A holder of a recorded claim who wants to obtain a lease of a recorded claim or a collection of contiguous recorded claims must apply for the lease in the prescribed form. Application fee and limitation period The application must be accompanied by the applicable fee set out in Schedule 1; and be received by the Mining Recorder at least one year before the end of the duration of the claim or of the claim that has the earliest recording date of any of the claims in the collection of contiguous claims. Other requirements for lease Before a lease is issued, an official plan of survey of the claim, or the collection of contiguous claims, must have been recorded under section 59; certificates of work must have been recorded with respect to the claim, or with respect to each claim in the collection of contiguous recorded claims, that allocate to the claim, or to each claim, a cost of work of at least $25 per hectare, of which the total of the costs of the official plan of survey and of the construction of any roads, airstrips or docks does not exceed $5 per hectare; and the rent for the first year of the lease must have been paid to the Mining Recorder. Extension of duration of claim If a claim holder who has applied for a lease advises the Mining Recorder in writing that they cannot, for reasons beyond their control, obtain an official plan of survey and record it before the end of the duration of the claim to be leased, the duration of the recorded claim is extended for one year; the requirements under section 39 and subsection 43(1) do not apply for that year; and the application for a lease on the claim remains valid for that year. Issuance of lease If, before the end of the duration of the recorded claim or of the claim that has the earliest recording date of any of the claims in the collection of contiguous recorded claims, the requirements of subsections (1) to (3) are met, the Minister must issue the lease to the claim holder for a term of 21 years. Annual rent for lease The annual rent for a lease is $2.50 per hectare during the first term and $5.00 per hectare during each renewed term. When rent is due The rent must be paid to the Mining Recorder before the anniversary date of the lease. Request for renewal of lease To obtain renewal of a lease, the lessee must, at least six months before the end of the existing lease, submit to the Mining Recorder a written request for renewal accompanied by the applicable fee set out in Schedule 1. Reduction in area of leased claim At the time of renewal, the Mining Recorder must reduce the area specified in the lease if, at least 90 days before the end of the existing lease, the lessee requests it and if the lease covers only one recorded claim, that claim has been reduced in area in accordance with section 52, or otherwise, one or more recorded claims have been removed from the lease; and an official plan of survey of the reduced area has been prepared in accordance with Canada Lands Surveys Act and has been submitted to the Mining Recorder for recording. The recording of a claim that has been removed from a lease under subparagraph (2)(a)(ii) is cancelled at the time that the renewal of the lease takes effect. Issuance of renewal If, before the existing lease ends, the lessee pays the rent for the first year of the renewal, the Minister must issue the renewal for a term of 21 years. Notice of overdue rent If rent is not paid within 30 days after the day it is due, the Mining Recorder must send the lessee a notice stating the amount of rent due and the rate of interest payable on that amount. Cancellation of lease for non-payment of rent If the rent due, together with interest from the date on which the rent was due, is not paid within 60 days after the day the notice was sent, the lease is cancelled on the 61st day after the notice was sent. Cancellation of lease by lessee A lease is cancelled if the lessee submits to the Mining Recorder a written notice of cancellation. The cancellation takes effect on the day the notice is received by the Mining Recorder or, if a later day for cancellation is set out in the notice, on that day. Temporary prohibition relating to former lessee For one year after a lease is cancelled, the former lessee and any person related to the former lessee are not permitted to apply for a prospecting permit for a zone, or apply to record a claim, that covers any part of the area that was covered by the cancelled lease; or Transfer of permit The transfer of a prospecting permit or an interest in it may be recorded only if the transfer is made to a licensee; a request for recording of the transfer is made by the permittee in writing to the Mining Recorder and is signed by the permittee and by the transferee; and the applicable fee set out in Schedule 1 is paid to the Mining Recorder. Requirements for transfer of recorded claim or lease 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 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; if the transfer is of a lease, 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 the rent and any interest on it is paid; Transfer of lease includes claims The transfer of a lease includes the transfer of the recorded claims to which the lease applies. Condition on transfer within mining property 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. Cancellation of recorded claim or lease The recording of a claim is cancelled, or a lease and the recording of the claims covered by the lease are cancelled, on the day that any of the following events occur: the Minister has realized on a charge or security over the real property of the claim holder or the lessee for the costs of remedying any environmental condition or environmental damage under subsection 11.8(8) of the Companies’ Creditors Arrangement Act or subsection 14.06(7) of the Bankruptcy and Insolvency Act; the interests in territorial lands represented by the claim or lease have reverted to the Crown as a result of a court order made under the Companies’ Creditors Arrangement Act or the Bankruptcy and Insolvency Act; the Minister has accepted the claim or lease as a security in respect of a debt or other obligation owed to the Crown and the Minister has realized on the security under section 156 of the Financial Administration Act. Delay in opening lands The lands that were covered by a claim or a lease the recording of which has been cancelled under subsection (1), are not open for prospecting and staking until the Minister opens them. Disposition of interests in lands Subject to subsection (7), at any time after the recording of a claim (the original claim) was cancelled under subsection (1), the Minister may, with respect to the lands that were covered by the original claim, instruct the Mining Recorder to record, in the name of a specified person, a new claim that covers those lands. New claim considered as transfer When a new claim is recorded under subsection (3), the new claim need not be staked; the recording date for the new claim is considered to be the recording date of the original claim; the information recorded by the Mining Recorder, including the requests and the documents filed with respect to the original claim, are considered to have been recorded or presented with respect to the new claim; despite subsection 33(5), the duration of the new claim extends for a period beginning on the day on which the Minister instructs that the new claim be recorded (the start day) to the next anniversary date of the recording of the original claim that is at least “x” days after the start day, where “x” is equal to the number of days that were left in the duration of the original claim immediately before it was cancelled; and the requirements of paragraphs 39(1)(b) and 43(1)(b) apply with respect to the new claim. Minister may issue new lease Subject to subsection (7), at any time after a lease is cancelled under subsection (1), the Minister may issue a new lease that covers the same lands as were covered by the cancelled lease. New lease considered as transfer A new lease issued under subsection (5) is considered to be a transfer of the previous lease on the same lands, with the same duration as was left on the previous lease at the time it was cancelled. Conditions The Minister may only act under subsection (3) or (5) if the lands covered by the new claim or lease have not been opened for prospecting and staking; and it is in the financial interest of the Crown or will aid in remedying environmental damage on territorial lands. Commencement of production of mine For the purposes of these Regulations, the date on which a mine commences production is if the mine includes a mill or concentrator, the first day of the first 90-day period during which the mill or concentrator operates at an average of at least 60% of its rated capacity; or otherwise, the day the mine begins to produce minerals in reasonable commercial quantities. Presumptions respecting mineral or processed mineral For the purposes of these Regulations, a mineral or processed mineral is considered to be produced and be part of the output of a mine if the mineral or processed mineral is in a saleable form or has been removed from the mine; and form part of the output of the mine if it is produced from the reprocessing of tailings from a mine. Presumptions respecting related persons For the purposes of these Regulations, if minerals or processed minerals that have been sold by an operator to a person not related to the operator are later sold to a person related to the operator, those minerals or processed minerals are considered to have been sold by the operator to a related person; and if minerals or processed minerals that have been sold by an operator to a person related to the operator are later sold to a person not related to the operator and proof of that sale is provided, those minerals or processed minerals are considered to have been sold by the operator to a person not related to the operator. Royalties on value of output of mine Each fiscal year, the owner or operator of a mine must pay to the Crown royalties on the value of the mine’s output during that fiscal year in an amount equal to the lesser of 13% of the value of the output of the mine, and the sum of the royalties payable set out in Column 2 of the table to this paragraph for the dollar value of the output set out in Column 1. Royalties payable to Receiver General The royalties payable to the Receiver General of Canada under subsection (1) in respect of a mine accrue during a fiscal year as the output of a mine is produced and must be remitted to the Chief not later than the last day of the fourth month after the end of that fiscal year. Joint and several liability Subject to paragraph 74(1)(b), any person who was an owner or operator of a mine during the fiscal year in respect of which the royalties were payable is jointly and severally liable for the entire amount of the royalties payable in respect of the period during which that person was an owner or operator. Calculation of value of output For the purposes of this section, the value of the output of a mine for a fiscal year must be calculated in accordance with the formula is the total of (a)the proceeds from sales, during the fiscal year, of minerals or processed minerals produced from the mine to persons not related to the operator, if proof of those sales is provided, the proceeds from sales, during the fiscal year, of minerals or processed minerals produced from the mine to persons not related to the operator, if proof of those sales is provided, (b)the market value of any minerals or processed minerals produced from the mine that were sold or transferred to a person related to the operator, or to any other person if the proof of that disposition is not provided, and the market value of any minerals or processed minerals produced from the mine that were sold or transferred to a person related to the operator, or to any other person if the proof of that disposition is not provided, and (c)if the minerals or processed minerals produced from the mine are precious stones that have been cut or polished before their sale or transfer, the market value of those precious stones before they were cut or polished; if the minerals or processed minerals produced from the mine are precious stones that have been cut or polished before their sale or transfer, the market value of those precious stones before they were cut or polished; is the market value of any inventories of minerals and processed minerals produced from the mine, as at the end of the fiscal year, determined under subsection (9); is the market value of any inventories of minerals and processed minerals produced from the mine, as at the beginning of the fiscal year, determined under subsection (9); is the lesser of (a)the amount of any payment received during the fiscal year that is related to a cost that has been claimed as a deduction or allowance under this section, and the amount of any payment received during the fiscal year that is related to a cost that has been claimed as a deduction or allowance under this section, and (b)that cost; that cost; is any excess amount referred to in paragraph 70(5)(b); is any amount withdrawn, during the fiscal year, from a mining reclamation trust established in respect of lands to which these Regulations apply, up to the maximum of the total of the amounts contributed to the trust; is the amount of any proceeds received, during the fiscal year, from insurance on minerals or processed minerals produced from the mine; is the amount of any grants in respect of the mine that were made to the operator, or of any loans to the operator in respect of the mine that were forgiven, by the federal government during the fiscal year; is the total of the deductions and allowances claimed under subsection 70(1); and (a)the amount by which the sum of the amounts referred to in paragraphs 70(8)(d) and (9)(e) exceeds the undeducted balance of the depreciable assets eligible for a depreciation allowance at the end of the fiscal year, and the amount by which the sum of the amounts referred to in paragraphs 70(8)(d) and (9)(e) exceeds the undeducted balance of the depreciable assets eligible for a depreciation allowance at the end of the fiscal year, and (b)the amount by which the sum of the amounts referred to in paragraphs 70(9)(c) and (d) exceeds the undeducted balance of the development allowance at the end of the fiscal year. the amount by which the sum of the amounts referred to in paragraphs 70(9)(c) and (d) exceeds the undeducted balance of the development allowance at the end of the fiscal year. Joint venture — determination of value of A For the purpose of determining the value of A in subsection (4), if a mine is operated as a joint venture whose members deliver separate mining royalty returns under subsection 74(1), a diversion of any or all of the production of the mine from one member of the joint venture to another does not constitute a sale or transfer for the purposes of subsection 77(2), even if consideration is paid for the diversion; and any consideration paid to the member from whom the production was diverted must be included by that member as proceeds of sale of minerals or processed minerals produced from the mine. Certain costs and values excluded Costs related to the production of or value for minerals or processed minerals from lands other than lands to which these Regulations apply must not be taken into account for the purposes of determining the values of A to D, G and I in subsection (4). Last year of production — option for calculation In the case of a mining royalty return for the last fiscal year of production of a mine, the operator may, for the purpose of determining the value of B in subsection (4), elect to use the actual proceeds from the sale to a party not related to the operator of minerals or processed minerals in inventory at the end of the fiscal year, if proof of that sale is provided, rather than the market value of the inventory of minerals or processed minerals at the end of that fiscal year as required under subsection (4). Election is irrevocable An election made under subsection (7) is irrevocable. Market value of precious stones If the minerals or processed minerals referred to in paragraphs (b) and (c) of the description of A, and in the descriptions of B and C, in subsection (4) are precious stones, the market value of the precious stones is as follows: if the mining royalty valuer and the operator agree on a value for the stones, that value; or if the mining royalty valuer and the operator cannot agree on a value for the stones, the maximum amount that could be realized from the sale of the stones on the open market after they are sorted into market assortments. Timing of market value of precious stones For the purpose of subsection (9), the market value must be determined when the value is calculated for inventory purposes, at the beginning or end of the fiscal year; and when the value is calculated for any other purpose, as of the last time the precious stones were valued by the mining royalty valuer. Market value of other minerals If the minerals or processed minerals referred to in paragraphs (b) and (c) of the description of A, and in the descriptions of B and C, in subsection (4) are not precious stones, their market value is the price that could be obtained from their sale to a person who is not related to the operator. Timing of market value of other minerals For the purpose of subsection (11), the market value must be determined when the value is calculated for any other purpose, at the time the minerals or processed minerals are shipped from the mine. Exclusion respecting hedging transactions Gains and losses from hedging transactions must not be included in calculating the value of the mine’s output. Exchange rate For the purpose of these Regulations, the Bank of Canada’s noon exchange rate must be used to convert foreign currencies into Canadian dollars as of the date of that transaction if a transaction is carried out in a foreign currency; and as of the last day of the fiscal year if inventories have been valued in a foreign currency. Operating costs for operations outside Canada When operating costs are incurred for operations outside of Canada, the operator may convert foreign currency transactions for those costs into Canadian dollars using the Bank of Canada’s average noon exchange rate for the month in which those costs were incurred. Deductions In calculating the value of the output of a mine for a fiscal year, only the following deductions and allowances may be claimed: the costs, incurred during the fiscal year, of sorting, valuing, marketing and selling the minerals or processed minerals produced from the mine; the costs, incurred during the fiscal year, of insurance, storage, handling and transportation to the processing plant or market, in respect of the minerals or processed minerals produced from the mine; the costs, incurred during the fiscal year, of mining and processing minerals or processed minerals from the mine; the costs, incurred during the fiscal year, of repair, maintenance or reclamation at the mine; 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; general and administrative costs incurred during the fiscal year for property, employees or operations at the mine that are not otherwise allocated to operating costs; 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 after deduction of the costs referred to in paragraphs (a) to (f), and before the deduction of any depreciation allowance, mining reclamation trust contribution allowance, development allowance or processing allowance; subject to subsection (5), paragraphs (8)(d) and (9)(e) and subsection (10), a depreciation allowance for the depreciable assets of the mine, and for the depreciable assets of any facilities located outside the Northwest Territories that are used for the processing of minerals or processed minerals produced from the mine in an amount not exceeding the undeducted balance of the cost of those depreciable assets at the end of the fiscal year of the mine; a development allowance, not exceeding the undeducted balance at the end of the fiscal year of the mine of 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, all costs incurred before the date of the commencement of production for the purposes of bringing the mine into production less the total of 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 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, exploration costs incurred on the mining property after the date of commencement of production, costs incurred after the date of commencement of production for workings designed for continuing use, including the clearing, removing or stripping of overburden from a new deposit at the mine, the sinking, excavation or extension of a mine shaft, main haulage way or similar underground workings, the construction of an adit or other underground entry and the construction of a road or of tailings disposal structures at the mine, and 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, if the claim or lease was purchased, the purchase price of the claim or lease or the amount referred to in clause (B), whichever is the lesser, or in any other case, the costs referred to in subparagraphs (i) and (ii) that were incurred on the incorporated claim or lease and that have not been previously claimed as a deduction or allowance under these Regulations; 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; if minerals or processed minerals are processed by the operator of the mine before their sale or transfer, an annual processing allowance equal to the lesser of subject to subsection (2), 8% of the original cost of the processing assets used by the operator in the processing of the output of the mine during the fiscal year, and 65% of the value of the output of the mine, after deduction of the amounts referred to in paragraphs (a) to (j); and if minerals or processed minerals from the mine are processed at another mine, or at any facilities located outside the Northwest Territories that are used for the processing of minerals or processed minerals produced from another mine that is owned by the operator or by a person related to the operator, the total of the amount of the costs of the other mine that are not deductible under paragraph (8)(b), the amount by which the processing allowance for the other mine is reduced under paragraph (8)(c), and the amount by which the undeducted balance of the original cost of the other mine’s depreciable assets is adjusted under paragraph (8)(d). Production or fiscal year less than 12 months When a mine is in production for less than 12 months in a fiscal year or a fiscal year of a mine is less than 12 months, the deduction for processing allowance calculated under subparagraph (1)(k)(i) must be multiplied by one-twelfth times the number of months in the fiscal year that the mine was in production or the number of months in the shortened fiscal year, as the case may be; and each dollar amount in column 1 of the table to subsection 69(1) must be multiplied by one-twelfth times the number of months in the fiscal year that the mine was in production or the number of months in the shortened fiscal year, as the case may be. Deduction respecting related person When the operator of a mine claims a deduction for costs incurred in a transaction with a related person, the costs allowed as a deduction under this section must be the amount of the actual costs incurred by the related person, exclusive of any profit, gain or commission to the related person or to any other related person. Depreciation allowance A depreciation allowance may be claimed in respect of a depreciable asset in the fiscal year in which it is first used in the operations of the mine. Reduction in depreciation allowance When an operator disposes of, or receives insurance proceeds in respect of, assets for which a depreciation allowance has been claimed, the undeducted balance of depreciable assets must be reduced by the lesser of the proceeds of disposition or insurance proceeds, as the case may be, and the original cost of the asset; and when the lesser of the amounts referred to in subparagraphs (a)(i) and (ii) exceeds the undeducted balance of depreciable assets in the fiscal year in which the assets were disposed of, the excess must be included in the value of the output of the mine for that fiscal year. Depreciation allowance — proceeds of disposition For the purposes of subsection (5), when the operator of a mine sells to a related person an asset for which a depreciation allowance has been claimed or removes the asset from the mine, the proceeds of disposition of the asset are the amount that could be expected to be realized from the sale of the asset to a person not related to the operator. Depreciation allowance — purchase cost When the operator of a mine purchases from a related person an asset that is eligible for a depreciation allowance or transfers to the mine an asset from another mine owned by the operator, the cost of the asset for the purposes of calculating a depreciation allowance is the amount that the operator could be expected to pay to purchase that asset from a person not related to the operator. Rules respecting processing minerals not produced at the mine When, in a particular fiscal year, a mine’s operator uses the mine’s depreciable assets, or any facilities located outside the Northwest Territories that are used for the processing of minerals or processed minerals produced from the mine, to process minerals or processed minerals other than those produced from the mine, the revenue earned from the sale or processing of those minerals or processed minerals must not be included in the value of the output of the mine; the deduction for the costs incurred during the fiscal year under paragraphs (1)(a) to (f) must be reduced by any costs incurred for the processing of minerals or processed minerals not produced from the mine; the original cost of the processing assets used to calculate the processing allowance amount under subparagraph (1)(k)(i) must be reduced by an amount equal to the original cost of the processing assets multiplied by the ratio of the costs incurred during the fiscal year under paragraphs (1)(a) to (f) for the processing of minerals or processed minerals not produced from the mine to the total costs incurred during the fiscal year, under those paragraphs, for the processing of all minerals or processed minerals at the mine; and the undeducted balance of the original cost of the mine’s depreciable assets at the end of the fiscal year must be adjusted to exclude an amount equal to the original cost of the depreciable assets used to process minerals or processed minerals not produced from the mine multiplied by the ratio of the costs incurred under paragraphs (1)(a) to (f) during that fiscal year and all prior fiscal years for the processing through those assets of minerals or processed minerals not produced from the mine to the total costs incurred under those paragraphs during that fiscal year and all prior fiscal years for the processing through those assets of all minerals and processed minerals at the mine. Rules respecting adjustment of calculations When a mine produces minerals or processed minerals from lands to which these Regulations apply and any other lands, the deduction for the costs incurred during the fiscal year under paragraphs (1)(a) to (f) must be reduced by any costs incurred for the production of minerals or processed minerals from lands other than lands to which these Regulations apply; the original cost of the processing assets used to calculate the processing allowance under subparagraph (1)(k)(i) must be reduced by an amount equal to the original cost of the processing assets multiplied by the ratio of the costs incurred during the fiscal year under paragraphs (1)(a) to (f) for the processing of minerals or processed minerals produced from lands other than lands to which these Regulations apply to the total costs incurred during the fiscal year, under those paragraphs, for the processing of all minerals or processed minerals at the mine; the undeducted balance of costs eligible for the mine’s development allowance at the end of the fiscal year must be adjusted to exclude an amount equal to the costs referred to in subparagraph (1)(i)(ii) multiplied by the ratio of the costs incurred under paragraphs (1)(a) to (f) during that fiscal year and all prior fiscal years for the production of minerals or processed minerals from lands other than lands to which these Regulations apply to the total costs incurred under those paragraphs during that fiscal year and all prior fiscal years for the production of all minerals or processed minerals at the mine; the undeducted balance of costs eligible for the mine’s development allowance at the end of the fiscal year must be adjusted to exclude an amount equal to the costs of the workings referred to in subparagraph (1)(i)(iv) used in the production of minerals or processed minerals from lands other than lands to which these Regulations apply multiplied by the ratio of the costs incurred under paragraphs (1)(c) to (f) during that fiscal year and all prior fiscal years for the use of those workings in the production of minerals or processed minerals from lands other than lands to which these Regulations apply to the total costs incurred under those paragraphs during that fiscal year and all prior fiscal years for the use of those workings in the production of all minerals or processed minerals at the mine; and the undeducted balance of the original cost of the mine’s depreciable assets at the end of the fiscal year must be adjusted to exclude an amount equal to the original cost of the depreciable assets used in the production or processing of minerals or processed minerals produced from lands other than lands to which these Regulations apply multiplied by the ratio of the costs incurred under paragraphs (1)(a) to (f) during that fiscal year and all prior fiscal years for the use of those assets for the production or processing of minerals or processed minerals produced from lands other than lands to which these Regulations apply to the total costs incurred under those paragraphs during that fiscal year and all prior fiscal years for the use of those assets for the production or processing of all minerals or processed minerals produced at the mine. Timing and other requirements respecting adjustments The adjustments referred to in paragraphs (8)(d) and (9)(c) to (e) must each be calculated at the end of each fiscal year of the mine with the difference between the amount calculated for that fiscal year and the amount calculated for the previous fiscal year being added to or subtracted from the undeducted balance of the depreciable assets or the undeducted balance of the costs eligible for the development allowance, as the case may be. Limitations on deductions and allowances Despite any other subsection of this section, no deduction or allowance can be made in respect of a mine in relation to the capital cost of the depreciable assets, other than those subject to the depreciation allowance under paragraph (1)(h); depletion in the value of the mine or mining property by reason of exhaustion of the minerals; if an owner or the operator of the mine is a corporation, remuneration and travel costs of directors, stock transfer agents’ fees, shareholders’ meetings or the preparation of shareholders’ reports, and legal, accounting and other costs incurred in connection with incorporations, reorganizations, financing or security or stock issues; interest on any debt, including an overdraft, loan, mortgage, advance, debenture or bond, that is capitalized or expensed for accounting purposes; remuneration of executive officers, administrative and consulting costs and costs in respect of offices not located at the mine site, unless that remuneration or those costs are directly related to operations of the mine or to the marketing and selling of minerals or processed minerals produced from the mine; the taxes on profits, property or capital, or payments in lieu of those taxes, paid to any level of government and the cost of preparing returns in respect of those taxes, except for customs duties, sales and excise taxes not otherwise refundable to the operator, for any taxes related to the employment of employees, and for the cost of preparing a return in respect of those taxes;

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; payments made to an organization, community or corporation, including an Aboriginal organization, community or corporation, that are not attributable to the provision of goods and services directly related to the development and operation of the mine or to prospecting and exploration on lands to which these Regulations apply; payments made for the use or lease of, or access to, the surface of the land on which the mine is located; discounts on bonds, debentures, shares or sales of receivables; increases in reserves or provisions for contingencies, other than in respect of a mining reclamation trust; dues and memberships for persons, other than employees, involved in the operation of the mine; insurance premiums other than those paid for minerals or processed minerals produced from the mine; costs incurred during the fiscal year to produce revenue that does not form part of the value of the output of the mine; subject to subparagraph (1)(i)(v), the purchase price of a recorded claim, a lease of a recorded claim or a mine; the purchase price of any financial instrument; charitable donations; advertising costs not directly identified with the output of a particular mine; any cost not evidenced in accordance with generally accepted auditing standards; the cost of inventories of fuel, other consumables and spare parts that have not been consumed in the operation of the mine; the costs of staking or recording a claim, or the cost of surveying the claim for the purpose of taking it to lease; rent paid for the lease of a recorded claim under these Regulations; the cost of preparing any financial information not required for the calculation of mining royalties; 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; any costs related to public, community or government relations unless those costs were incurred for environmental assessments or other regulatory processes; and any fines, penalties or bribes. Change of owner or operator has no effect A change in the ownership or of the operator of a mine does not affect the undeducted balance of the depreciable assets eligible for a depreciation allowance; the undeducted balance of the costs eligible for a development allowance; the undeducted balance of contributions to a mining reclamation trust; or the original cost of the assets used for calculating a processing allowance. Costs not eligible for development allowance Subject to paragraph 70(1)(i), when a recorded claim expires or its recording is cancelled, or a lease expires or is cancelled, any costs incurred in respect of that claim or lease that would otherwise be eligible for a development allowance are no longer eligible for a development allowance in respect of any mine. Combining operations on two mining properties If a mining property is acquired by the operator of another mine and the operations on the two mining properties are combined to become a single operation, the undeducted balance of the costs eligible for the development allowance, the undeducted balance of the cost of the depreciable assets eligible for the depreciation allowance, the undeducted balance of the contributions to a mining reclamation trust and the original cost of the processing assets eligible for the processing allowance for each mine must be combined. Valuations when mining property purchased from Crown For the purpose of subsection (3), if an operator purchases a mining property from the Crown, the value of the undeducted balance of the costs eligible for the development allowance, of the undeducted balance of the cost of the depreciable assets eligible for the depreciation allowance and of the original cost of the processing assets eligible for the processing allowance of the purchased mine is the lesser of the value established at the time the Crown acquired the mining property and the value established in the agreement of purchase and sale for that property. Statement respecting minerals whose gross value exceeds $100,000 If, in a particular year, minerals or processed minerals that are from a leased claim and whose gross value exceeds $100,000 are processed at a mine, removed from a mine, sold or otherwise disposed of, the lessee must, within one month after the end of that year, deliver to the Chief a statement setting out the name and a description of the mine; the names and addresses of all owners, operators and other lessees of the mine; the name and address of a person to whom notices may be sent; the weight and value of minerals or processed minerals processed at the mine, removed from the mine, sold or otherwise disposed of during the year and during each month of that year; and the design capacity of any mill, concentrator or other processing plant at the mine. Notice of changes A lessee who has delivered a statement under subsection (1) must promptly notify the Chief of any change in the name and address of the person to whom notices may be sent; and any change in the ownership or of the operator of the mine. Contents of royalty return On or before the last day of the fourth month after the end of each fiscal year of a mine, including the fiscal year during which the mine commences production and all subsequent years for which there are any amounts that qualify for determining the values of A to H and J in subsection 69(4), the operator of the mine must deliver to the Chief a mining royalty return, in the prescribed form, setting out the name and address of the operator; the names of processing plants to which minerals or processed minerals have been shipped from the mine for processing; the weight of the minerals or processed minerals produced from the mine during the fiscal year; the weight and value of the minerals or processed minerals produced from the mine that were sold or transferred during the fiscal year of the mine to persons not related to the operator, sold or transferred during the fiscal year of the mine to persons related to the operator, in inventory at the beginning of the fiscal year of the mine, and in inventory at the end of the fiscal year of the mine; any costs, deductions and allowances claimed under subsection 70(1); if exploration costs are claimed as a deduction under paragraph 70(1)(g), or if costs are included in the costs eligible for a development allowance under paragraph 70(1)(i), the recorded claims or leases on which those costs were incurred; in respect of depreciable assets, the undeducted balance of depreciable assets at the beginning of the fiscal year, the cost of additions during the fiscal year to depreciable assets, the proceeds from the disposition during the fiscal year of depreciable assets, the undeducted balance of depreciable assets at the end of the fiscal year before deduction of a depreciation allowance, the undeducted balance of depreciable assets at the end of the fiscal year after deduction of a depreciation allowance, and the original cost of depreciable assets disposed of during the fiscal year; in respect of development allowances, the undeducted balance at the beginning of the fiscal year of costs eligible for a development allowance, if the mining royalty return is delivered for the first fiscal year of the mine, the amount of the costs determined under subparagraphs 70(1)(i)(i) and (ii), the amounts of each of the costs identified in subparagraphs 70(1)(i)(iii) to (v) incurred during the fiscal year, the undeducted balance of costs eligible for a development allowance at the end of the fiscal year before deduction of a development allowance, and the undeducted balance of costs eligible for a development allowance at the end of the fiscal year after deduction of a development allowance; in respect of any mining reclamation trust established for lands to which these Regulations apply, the total of all amounts contributed to the mining reclamation trust, the undeducted balance of contributions to the mining reclamation trust at the beginning of the fiscal year, the amounts contributed to the mining reclamation trust during the fiscal year, the undeducted balance of contributions to the mining reclamation trust at the end of the fiscal year before any deduction of a mining reclamation trust contribution allowance, the undeducted balance of contributions to the mining reclamation trust at the end of the fiscal year after deduction of a mining reclamation trust contribution allowance, and the total of all amounts withdrawn from the mining reclamation trust during the fiscal year and in previous fiscal years; in respect of processing assets, the original cost of the processing assets at the beginning of the fiscal year, the original cost of any new processing assets added to the mine during the fiscal year, the original cost of any processing assets that were substituted for other processing assets of the mine during the fiscal year, the original cost of any processing assets for which other processing assets were substituted during the fiscal year, the original cost of any processing assets not used, sold, discarded or otherwise disposed of during the fiscal year, and the original cost of the processing assets at the end of the fiscal year; any payment received during the fiscal year that is related to a cost that has been claimed as a deduction or allowance; and any amount by which the proceeds of disposition of assets for which a depreciation allowance has been claimed exceed the undeducted balance of depreciable assets at the end of the fiscal year in which the assets were disposed of. Documents to accompany royalty return Every mining royalty return must be accompanied by the financial statements for the mine or, if the mine has no financial statements, the financial statements of the operator of the mine, and a reconciliation of those financial statements to the mining royalty return; and signed by the operator of the mine and include a statement under oath or solemn affirmation by the operator or, if the operator is a corporation, by an officer of the corporation, that the financial statements are to that person’s knowledge and belief complete and correct. Royalty return — election under subsection 69(7) If a mine’s operator makes an election under subsection 69(7), the operator must deliver the initial mining royalty return for the fiscal year using the market value of the inventories of minerals or processed minerals and then deliver an amended mining royalty return once those inventories have been sold; and the operator must deliver a mining royalty return for the mine’s subsequent fiscal years if there are any amounts that qualify for determining the values of D to H in subsection 69(4), or if the mine recommences production. Royalty returns for certain joint ventures If a mine is operated as a joint venture and each member of the joint venture takes its share of the output of the mine in kind and sells that share separately and independently from other members of the joint venture to purchasers who are not related to any of the members of the joint venture, each member may deliver to the Chief a separate mining royalty return for the royalty payable under subsection 69(1) on the value of its share of the output of the mine, in lieu of including that information in a mining royalty return delivered under subsection 73(1); and each member, and any person related to that member, is liable to pay only those royalties attributable to that member’s share of the output of the mine. Joint venture respecting single mine When, under subsection (1), more than one member of a joint venture delivers a mining royalty return to the Chief for a single mine, each member of the joint venture is considered to be a separate operator for the purposes of these Regulations; each member must indicate on the mining royalty return the percentage of the output of the mine represented by that mining royalty return; the value of the output on the mining royalty return for each member must be calculated in accordance with section 69 using in respect of costs eligible for deductions under paragraphs 70(1)(a) to (f), a percentage of costs that have been jointly incurred, equal to the percentage of the output of the mine received by that member, and the costs that have been incurred by that member alone, in determining a deduction for exploration costs under paragraph 70(1)(g), the exploration costs incurred by that member alone, a depreciation allowance based on a percentage of the depreciable assets of the mine that are jointly held, equal to the percentage of the output of the mine received by that member, and the depreciable assets of the mine that are held by the member alone, a development allowance based on a percentage of the costs referred to in subparagraphs 70(1)(i)(i) to (v) that have been jointly incurred, equal to the percentage of the output of the mine received by that member, and the costs referred to in subparagraphs 70(1)(i)(i) to (v) that have been incurred by that member alone, a mining reclamation trust contribution allowance equal to the amount contributed to a mining reclamation trust in respect of lands to which these Regulations apply by that member, and a processing allowance based on a percentage of the processing assets of the mine that are jointly held equal to the percentage of the output of the mine received by that member, and the processing assets of the mine that are held by that member alone; the amounts in column 1 of the table to subsection 69(1) must be adjusted by multiplying each amount by a percentage equal to the percentage of the output of the mine received by that member; and each mining royalty return must be based on the same fiscal year. Notice of assessment of royalties Within six years after the end of a particular fiscal year of a mine, the Chief must send to the operator of the mine a notice of assessment for the amount of the royalty payable for that fiscal year. Notice of reassessment If, during or after the period referred to in subsection (1), there are reasonable grounds to believe that the operator of a mine or any other person who delivers a mining royalty return has made a fraudulent or negligent misrepresentation in completing the mining royalty return or in supplying any other information under section 73 or 74, the Chief may send a notice of reassessment for the amount of the royalty payable for a fiscal year in respect of the mine. When royalties are considered payable If the Chief sends an operator a notice of assessment or reassessment for the amount of royalty payable for a fiscal year, the amount of royalty assessed or reassessed for the fiscal year is considered to be payable on the last day of the fourth month after the end of that fiscal year. Royalty returns when ownership of mine changes If the ownership of a mine changes, the operator may file a separate mining royalty return for the portion of the fiscal year before the change of ownership and the portion of the fiscal year after the change of ownership, and each such portion is considered to be a fiscal year of less than 12 months for the purposes of subsection 70(2). Every operator of a mine must keep at an office in Canada and make available to the Chief, to substantiate information required on mining royalty returns, records, books of account and other documents evidencing the weight of all minerals extracted from the mine and of all minerals or processed minerals processed at the mine, whether or not they are produced from the mine, the weight and value of all minerals or processed minerals produced from the mine, sold, transferred or removed from the mine by the mine’s operator, any amounts received from a processing plant and any other amounts received from the sale of minerals or processed minerals, and the costs, payments, allowances and other deductions referred to in section 70; the financial statements of the mine and the operator; a reconciliation between the documents referred to in paragraphs (a) and (b) and the mining royalty return; if the financial statements of an owner or the operator of the mine are audited by an external auditor, the audited financial statements and the accompanying signed audit opinion of the external auditor, and any working papers and documentation prepared by the external auditor that are in the possession of an owner or the operator; any documents filed by an owner or the operator with a stock exchange or securities commission; any documents related to any internal audits of a company that is an owner or the operator; and any other documents that contain information necessary for ascertaining the amount of royalty payable under section 69. Non-disclosure of confidential information It is prohibited to disclose information of a confidential nature acquired for the purposes of sections 69 to 77, except to the extent necessary to determine the amount of royalties payable under section 69; when required under a land claims agreement referred to in section 35 of the Constitution Act, 1982; or under an agreement entered into by the Minister for the purpose of the administration of section 69 with the government of a country, province or state, or with an Aboriginal organization owning mineral rights, under which the officers of that government or Aboriginal organization are provided with the information and the Chief is provided with information from the government or Aboriginal organization. Condition on removal of minerals Subject to subsection (2), it is prohibited to remove minerals or processed minerals produced from a mine, other than for the purposes of assay and testing to determine the existence, location, extent, quality or economic potential of a mineral deposit in the lands constituting the mining property, until the weight and any other information necessary to establish the value of those minerals or processed minerals has been ascertained and entered in the books of account referred to in subsection 76(1). Condition on removal of precious stones Precious stones must not be removed from a mine — other than in a bulk sample or in a concentrate for the purposes of establishing the grade and the value of the stones in a mineral deposit — or cut, polished, sold or transferred, until they have been valued by a mining royalty valuer. Facilities required for valuation The operator of a mine must provide, in the Northwest Territories, any facilities and equipment, other than computer equipment, necessary for a mining royalty valuer to value any precious stones produced from the mine. Facilities considered part of mine For the purposes of these Regulations, facilities referred to in subsection (3) are considered to be part of the mine and any transfer of the precious stones from one part of the mine to another is not considered to be a removal of the stones from the mine. Cleaning of precious stones Precious stones must not be presented to the mining royalty valuer until the operator of the mine has cleaned the stones so as to remove all substances from the stones that are not part of them. Presentation of precious stones to royalty valuer As soon as any precious stones have been processed into a saleable form, they must be presented to a mining royalty valuer for valuation. Separate valuation of precious stones An operator who produces precious stones and sells or transfers them to persons who are related to the operator must present to a mining royalty valuer all stones that are to be sold or transferred to a person related to the operator, for separate valuation before their sale or transfer; and all stones that are to be cut or polished by the operator or any related party, for separate valuation before their being cut or polished. Presentation of diamonds to royalty valuer For the purposes of subsections (6) and (7), unless otherwise agreed on by the operator and the mining royalty valuer, an operator must present to the mining royalty valuer diamonds with a weight of 10.8 carats or more, separately, together with the weight of each diamond; diamonds with a weight from 2.8 carats to 10.79 carats, in lots separated according to weight in carats, together with the number of diamonds per lot; diamonds with a weight from 0.66 carats to 2.79 carats, in lots separated according to weight in grainers, from which randomly selected samples, accurately representing the composition of each lot, have been separated; and diamonds with a weight of less than 0.66 carats, in lots separated according to industry standard DTC sieve sizes, from which randomly selected samples, accurately representing the composition of each lot, have been separated. Estimate of market value of diamonds Before diamonds are presented to the mining royalty valuer under subsection (8), the operator must provide an estimate of the market value of each diamond or lot, as the case may be, to the Chief. Recorded claim and lease subject to public works Every recorded claim, whether leased or not, is subject to the right of the Crown and of the Commissioner of the Northwest Territories to construct and maintain roads or other public works on or over the lands covered by the claim. Suspension — death or incompetency of claim holder If the holder of a recorded claim for which no lease has been issued dies or is declared by a court of competent jurisdiction to be incapable of managing their affairs and notice of the death or declaration is filed with the Mining Recorder within 180 days after the date of the death or declaration, and if the recording of the claim was not cancelled before the filing of the notice, the running of a time period within which anything is required to be done by a claim holder with respect to that claim under these Regulations is suspended until the anniversary date of the recording of the claim that is at least 12 months after the day on which the notice was filed. Extension on account of strike If, as a result of a strike within the meaning of subsection 2(1) of the Federal Public Sector Labour Relations Act, a holder of a prospecting permit, recorded claim or lease is unable, through no fault on their part, to do a thing within the time required by these Regulations, the deadline for doing that thing is extended for a period ending 15 days after the last day of the strike. When written notice is considered to be received For the purposes of these Regulations, written notice is considered to be given to the holder of a prospecting permit, recorded claim or lease when the notice is sent by registered mail to the holder at the holder’s address, or transmitted by fax or email to the holder at the holder’s fax number or email address, as shown in the records of the Mining Recorder. Recording of documents The Mining Recorder must record 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; 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 the delivery to the Chief of a mining royalty return in respect of that property or interest, or when a notice of assessment or reassessment has been sent under subsection 75(1) or (2), the date of the notice of assessment or reassessment, unless a request for review of the assessment or reassessment has been made under section 84; and on the payment of the applicable fee set out in Schedule 1, every other document filed in relation to a recorded claim or a lease. Recording considered to give notice All persons are considered to have received notice of every document recorded under subsection (1) as of the date of the recording of the document. Transfer subject to encumbrances A transfer of a recorded claim or a lease, or any interest in either, is subject to all judgments, orders, liens and other encumbrances that were recorded against the claim or lease, or any interest in them, at the time of the recording of the transfer. Consultation of records Subject to subsection (2), a person may consult the record of a prospecting permit, recorded claim or leased claim, and any related documents filed with the Mining Recorder, free of charge; and obtain a copy of a record on payment of the applicable fee set out in Schedule 1. Limit on consultation A person is not permitted to consult or obtain a copy of a report submitted under subsection 15(1) or 41(1) until the earlier of the day of the expiration or cancellation of the prospecting permit or recording of the claim, and three years after the day on which the report was received by the Mining Recorder. Request for ministerial review Any person with a legal or beneficial interest in the subject matter of a decision made or an action taken or omitted to be taken under these Regulations may request that the Minister review any issue the person has with respect to the decision, action or omission. Requirements for request A request for review must be made in writing within 30 days after the day on which the decision is made or the action is taken or, in the case of an omission to take action, within 30 days after the day on which action should have been taken and must specify the name of the requester and their contact information; the issue the requester wishes the Minister to review; the date on which the decision, act or omission took place; and the corrective relief requested. Absence of or error in information A review may be undertaken despite a failure to specify, or an error in specifying, any information required under subsection (2). Procedure for review After receipt of a request for review, the Minister must provide the requester and all persons with an interest in the issue a reasonable opportunity to be heard; review all information received respecting the issue; and decide the corrective relief, if any, to be taken respecting the issue. Additional information The Minister may request the requester or any other person to provide any document or other information that may be relevant to the review. Decision and reasons A written statement of the Minister’s decision and the reasons for it must be sent to the requester and all persons with an interest in the issue. Final decision The Minister’s decision under this section is not to be the subject of a request for review. Prohibition respecting staking If a request for review is with respect to the cancellation of the recording of a claim under subsection 53(3) or paragraph 53(4)(b) or the amendment of the boundaries of a claim under paragraph 53(4)(b), it is prohibited to stake a claim on the lands covered by the claim the recording of which was cancelled or the boundaries of which were amended. The prohibition is in effect from the start of the review until noon on the day following the first business day after the day on which the Minister’s decision was sent in accordance with subsection 84(6). Definition of former Regulations In sections 87 to 93, former Regulations means the Northwest Territories and Nunavut Mining Regulations. Recording of located claim If, within 59 days before these Regulations come into force, a claim is located in accordance with subsection 14(14) of the former Regulations, an application to record the claim that is made after these Regulations come into force may be made under section 24 of the former Regulations or under section 33 of these Regulations. Located claim considered as staked claim For greater certainty, a claim that is located under the former Regulations is considered to be a claim that was staked under these Regulations. Certificates of extension A certificate of extension given under section 44 of the former Regulations is not counted as a certificate of extension under subsection 42(2) of these Regulations. Report on work — former Regulations A report prepared in accordance with the former Regulations respecting representation work that was done before the coming into force of these Regulations is considered to be in accordance with these Regulations if it is submitted within two years after the coming into force of these Regulations. Deduction from lease payment Subsection 60(2) of the former Regulations applies for one year after these Regulations come into force. Application for common anniversary date If an application for a certificate under subsection 39(1) of the former Regulations — giving a common anniversary date of recording for claims — was received by the Mining Recorder before the coming into force of these Regulations but was not dealt with before that time, it must be dealt with in accordance with the former Regulations. Honorary licence A person who, when these Regulations come into force, holds an honorary licence under section 77 of the former Regulations is entitled to renew the honorary licence each year in accordance with that section. Applications for leases and renewals If an application for a lease or a request for a renewal of a lease is received before, or within six months after, the day on which these Regulations come into force, the application or request must be dealt with in accordance with the former Regulations. Continuation of lease In the case of a request for renewal under subsection (1), if the request has not been dealt with before the lease is due to expire, the lease is considered to continue in effect until the request has been dealt with. Timing of application for lease If the duration of a recorded claim ends within one year after the day on which these Regulations come into force, paragraph 60(2)(b) is to be read without reference to the words “at least one year”. [Repeal] March 31, 2014 These Regulations come into force on March 31, 2014. The following definitions apply in this Schedule. identifier means a set of alphabetic, numeric or alphanumeric characters used to uniquely identify a sample, a prospecting permit zone or an electronic storage medium. (identificateur) map includes a plan, graphical image or three-dimensional model in electronic or paper form. (carte) preparation includes drying, fractioning, sieving and panning. (préparation) sample includes a sample fraction, processed sample, analyzed sample, duplicate sample, blank sample, quality control sample and each of multiple samples from one location. (échantillon) section, except when used to refer to a legislative provision, includes a cross-section, inclined section and longitudinal section in electronic or paper form. (coupe) Paper or electronic format A report must be submitted in paper format, in electronic format or in a combination of paper and electronic formats. Report submitted in electronic format The electronic format in which any part of a report — other than the raw data specified in paragraph 4(s) — is submitted must be such that the report can be read using the Mining Recorder’s computer systems. Identifying information The following identifying information must be provided: a statement of the types of work being reported on; the name of the permittee or of the holder of the recorded claim, as the case may be; a list of the prospecting permits or recorded claims in respect of which the work was done, and setting out for each one if a prospecting permit, its identification number, and if a claim, its identification tag number and the name associated with it, if any; the number of the National Topographic System of Canada 1:50 000 map sheet that shows the area covered by the permit or claim; the four values representing either the maximum and minimum latitude and longitude of the area covered by the permit or claim, or the maximum and minimum Northings and Eastings UTM coordinates of the area covered by the permit or claim; the name of the individual who prepared and signed the report; for each period that work was done in the field, the first date and last date that work in the field was done; the date of the report; for a report submitted in paper format in more than one volume, the volume number and total number of volumes in the report; and for a report submitted on more than one electronic medium, the number of media submitted and the identifiers for each. Where information is provided The information referred to in subsection (1) must appear for the parts of a report submitted in paper format, on the front cover of each volume of the report; and for the parts of a report submitted in electronic format, on a label affixed to, or on a sheet of paper inserted into, each container submitted, or in a file named “Readme - Lisez-moi” stored on each electronic medium submitted. Details of contents A report must include the following: a table of contents; a list of the electronic media submitted and their identifiers; a list of the tables, charts, diagrams, maps, sections and images presented in the report and the location of each in the report; a list of the permits or claims in respect of which the work was done, setting out for each one if a prospecting permit, its identification number and date of issue, if a claim, its identification tag number, recording date and the name, if any, associated with it, the area in hectares of the lands covered, the number of the National Topographic System of Canada 1:50 000 map sheet in which it is located, and the name of the permittee or holder of the recorded claim; a bibliography setting out the sources and references used in the report; an alphabetized list of definitions for all abbreviations used in the report; a brief description of the regional geology of the area in which the work was done; a statement of the purpose of the work being reported on; a summary of the previous work that was done in the lands covered by the prospecting permit or claim, and in the lands adjacent to those lands, that is relevant to the purpose of the work being reported on; a summary and a detailed description of the work being reported on; if sampling was performed, a description of the sampling methodology and a statement of the number of samples analyzed; identification of quality control samples submitted to laboratories, along with the elemental concentration of each sample; a description of the methods of preparation, processing and analysis applied to samples and the calculations used to arrive at the results of geochemical analyses; specification of the cutoff grades used for the results of geochemical analyses shown on maps and sections; a description of any geophysical or remote sensing anomalies and any anomalous results of geochemical analysis, with an explanation of the criteria used to define them; interpretation of the data collected and of observations made during the work; conclusions and recommendations resulting from the interpretation of the data and of observations made during the work; if geochemical analyses were performed, copies of all resulting analytical certificates and laboratory reports; an electronic copy of the raw data that was acquired in electronic format during the work; and if environmental baseline studies were conducted, an appendix that sets out the results of the studies. Maps or sections A report must include the following maps or sections: a regional geological map that is marked to indicate the area in which the work was done and that is published by the Geological Survey of Canada, the Northwest Territories Geoscience Office, the Canada-Nunavut Geoscience Office or other source of geoscientific publications; a map that shows the area in which the work was done, the regional infrastructure (including roads, airfields, ports and mine sites) and, if the scale of the map permits, the communities and boundaries of Northwest Territories; one or more maps on which the following elements are indicated: the boundaries of the recorded claim or prospecting permit zone where the work was done and, the type of work being reported on, the location of the work with respect to the boundaries of the recorded claim or prospecting permit zone where the work was done, the identification number of each prospecting permit, and the identification tag number of each claim and, if available, the name of each claim or group of claims, the location and type of the previous work that was done in the lands covered by the prospecting permit or claim, and the lands adjacent to those lands, that is relevant to the purpose of the work being reported on, all surface and underground workings that are not part of the work being reported on, the boundaries of each prospecting permit zone or recorded claim, whether leased or not, that is adjacent to the boundaries of the prospecting permit zone or recorded claim on which the work was done, and the infrastructure, hydrography and natural landmarks within the boundaries referred to in subparagraphs (i) and (iv); one or more maps or sections with a symbol indicating every site at which samples or data were collected, and a sample identifier for each sample; and one or more maps or sections indicating any geochemical or geophysical anomalies. Sample sites — coordinate systems All coordinates used in a report to locate the sites where samples or data were collected — including those in sections, maps, tables and lists — must be geographic coordinates or UTM coordinates. Coordinate system specified on map The geodetic reference system — and, for UTM coordinates, the zone number — must be indicated for each map, section and table in which that coordinate system is used. Geodetic coordinates The geodetic reference system must be one of the following: North American Datum 1927 (NAD 27); North American Datum 1983 (NAD 83); Canadian Spatial Reference System (NAD 83 (CSRS)); World Geodetic System 1984 (WGS 84). Method for determination of location For each location where work was done, a report must specify how the location was determined for each type of work, using one or more of the following methods: a satellite positioning system, indicating the geodetic reference system used and, if UTM coordinates are used, the zone number; a map, indicating the scale, the geodetic reference system used and, if UTM coordinates are used, the zone number; surveying, together with a description of the surveying equipment and method used. Elevation coordinates If elevation coordinates are used with respect to the work, those coordinates and their zero reference level must be specified in the report. Coordinates for geographic locations Each map and section submitted with a report must have the location it represents indicated on it in geographical or UTM coordinates that are shown by means of a grid or by a specification of those coordinates that is sufficient to allow the location of any point on the map. Requirements respecting grid lines If grid lines were used to perform the work, at least one map of each grid must be submitted showing the name of the grid, its geographic location and the coordinates established to identify each of the grid lines. Requirements for maps and sections Each map and section must be legible; have its scale set out on it using a bar scale in metric units; have a geographic north indicator; have a legend; and indicate the units of measure used on it. Each map and section must show the relevant elevation coordinates. Location of data collection sites Every table or list that contains data with respect to a site (including sample data) must set out the location of the data collection site specified in geographic or UTM coordinates. Cross-referencing of sample identifiers If an identifier used in a report to identify a sample, such as in an analytical certificate, is not the same as the corresponding sample identifier shown on the sample location maps or sections required under paragraph 5(1)(d), a table that makes a cross-reference between the two identifiers must be provided. Sample identifiers Data about samples must set out one of the following identifiers for each sample: the sample identifier shown on a map or section as required under paragraph 5(1)(d); the identifier cross-referenced, in accordance with subsection (1), to the sample identifier mentioned in paragraph (a). Excavation Reporting on excavation work must include the following: maps and sections showing the location, dimensions and orientation of each of the workings, including stripped areas, trenches, open pits, shafts, adits, drifts and ramps; maps or sections showing any anomalous results of geochemical analyses; a description of the excavation methods and the equipment used, the samples or groups of samples collected from each of the workings, the geological observations and any geotechnical observations, the results of any geophysical surveys, and the results of geoscientific investigations; and a copy of any log made respecting excavation of overburden or extraction of bedrock. Drilling Reporting on drilling work must include the following: maps showing the locations of drill hole collars and traces; sections showing the overburden thickness, the geological units intersected, the locations where samples were taken, and all anomalous results of geochemical analyses; the drilling methods and the equipment used, the samples and their down-hole intervals, drill logs setting out for each drill hole the hole number, the hole or core diameter, the date of drilling, the date logged, the geographic or UTM coordinates of the collar, initial azimuth and inclination, final hole length and the results of any down-hole tests, and the overburden thickness. Geological mapping Reporting on geological mapping work must include the following: a table setting out the geological formations of the area mapped, if the information on those formations is published by the Geological Survey of Canada, the Northwest Territories Geoscience Office, the Canada-Nunavut Geoscience Office or other source of geoscientific publications; maps or sections showing geological units, structural data, areas of mineralization, locations of rock outcrops and mineralized erratic blocks, anomalous results of geochemical analyses, locations of any trenches, stripped areas, drill holes and other workings referred to in the report, and, if applicable, indicators of the direction of ice movement; a description of the features of geological interest, such as overburden, rock types, structures, veins, areas of mineralization, mineralized erratic blocks, altered zones, anomalous results of geochemical analyses, and, if applicable, indicators of the direction of ice movement; and the results of geoscientific investigations, including the results of any petrographic studies, and any interpretation that has been made of the glacial history based on the geological mapping work. Sampling and geochemistry Reporting on sampling and geochemical analysis must include the following: complete results of geochemical analyses; a geological description of the samples or group of samples; a description of the sampling methodologies, including any pattern of sample collection; the dates the samples or group of samples were collected and the dates that any preparation or processing of the samples was done in the field or in a laboratory; a description of any preparation or processing of samples or group of samples that was done in the field or in a laboratory; a description of the methods of geochemical analysis used on each sample or group of samples, including a list of the elements and compounds for which the analysis was done and the limits for their detection; a description of any statistical methods used and the results obtained; the results of the geochemistry survey, represented on maps or sections; and if any geoscientific investigation of surficial deposits was performed, an interpretation of the sources from which the indicator minerals came, a description of the methods used to determine the direction of movement of ice, water or other transport medium for those minerals and any interpretation of the glacial history revealed by the investigation. Geophysics or remote sensing work Reporting on geophysical analysis or remote sensing work must be accompanied by the following information and documents: the type of survey performed; the dates that the survey started and ended; if the work was done using a grid, the distance between the lines, the azimuth and the length of the lines surveyed and the total distance surveyed; a copy of each report respecting geophysics or remote sensing made by a contractor, together with all maps and sections produced and data collected in connection with the report; a description of the survey methods, including the characteristics of the equipment used, the characteristics of the instruments and sensors used, including their precision, the positioning system used to record the location of data collection points, and a description of any methods used to make corrections to the data; a description of the methods of analysis applied to the data; a database or spreadsheet containing the geographic coordinates of each ground data collection site, the raw measurements, the measurements used to correct the raw measurements, the corrected measurements and calculated results used for interpretations; and the results of the geophysical or remote sensing survey, represented on maps, sections, pseudo-sections or profiles. Down-hole geophysical survey If a down-hole geophysical survey was performed, the section required under paragraph (1)(h) must show the hole number; the date the hole was drilled; the location of the drill hole collar and trace; the geographic or UTM collar coordinates; the initial azimuth and inclination of the hole; and the length of the hole. Electromagnetic survey If an electromagnetic survey was performed, the map required under paragraph (1)(h) must show the projection of the surveyed drill hole to the surface and the location and configuration of the transmitter and receiver. Geophysical survey grids If a ground-based, waterborne or airborne geophysical survey was performed, it must be presented in the report accompanied by a map showing the surveyed lines. Underground geophysical survey If an underground geophysical survey was performed, it must be presented in the report accompanied by a map showing the location of the geophysical survey, the surveyed lines and the location, dimensions and orientation of the underground workings. Simplified report A simplified report provided for under subsection 15(2) or 41(1) of these Regulations must be prepared in accordance with sections 2 to 11 of this Schedule, but without the requirements set out in paragraphs 4(g), (m), (o), (p) and (q) and 5(1)(a) and (e), and must contain the following information and documents: each sample or group of samples collected, methods of preparation, processing and analysis applied to samples, the excavation methods and the equipment used for the excavation, the field observations, and the results of the work performed and of geochemical analyses; maps or sections showing the area investigated and the traverses performed, the locations of rock outcrops investigated, the locations of the sampling sites, including the locations of any erratic blocks that were sampled, the locations of any stripped areas and trenches, and features of interest such as significant results of geochemical analyses; and comments respecting follow-up work for the purpose of assessing the mineral potential of the area investigated.