Provisions of the Act
19.17. The Act gives recognition in certain respects to the different phases of a mining company's operations such as, broadly speaking, expenditures incurred in relation to exploratory and investigative activities, the acquisition of mining or prospecting information and of the right to mine or prospect (including leasing of land for mining or prospecting), preparation of the site for mining operations, operations to mine the product, treatment and transport of the mined product, and the provision of residential accommodation for employees and health, educational, recreational and other similar facilities for employees at or adjacent to the mine site. These operations include the erection of buildings and the installation of plant, water, light and power essential for the efficient conduct of a mining business.