Under the Mining Tax Act, Revenu Québec must contract with an outside service provider for the gross value determination of an annual diamond output. For a gemstone operation, Revenu Québec must valuate the gross value of a mine operator’s annual output in order to determine the mining tax payable to the Québec government.
The objective of this contract is to be aided by a service provider with expertise in valuating rough diamonds. As such, Revenu Québec requires the services of an outside appraiser to appraise the rough diamonds extracted from the Renard mine in Québec at the end of each production cycle (8-10 annually), to determine the gross value of the mine’s annual output.
The appraisals will mainly be done in Antwerp, Belgium, but some (to be determined in advance) will take place at the Renard mine.
Special language requirements:
As a public administration organization that awards contracts, Revenu Québec must comply with language requirements such as those in the Politique gouvernementale relative à l’emploi et à la qualité de la langue française dans l’Administration. As set out in Schedule 1, the service provider’s tender must be presented in French (it may be a translation). After the contract has been awarded and during its execution, given the high specialized area of expertise (a cutting-edge international field), Revenu Québec will allow the service provider to communicate and to provide all the documents necessary in French or English, as desired.
