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<h1>Specified minerals listing classifies individual and associated mineral groups for application under the income tax schedule.</h1> Schedule XII enumerates specified minerals and groups of associated minerals for application under the Income tax Act. Part A lists individual ores and minerals-covering metals, precious metals, coal and lignite, rare earths, uranium ores, and industrial minerals-while Part B sets out grouped associations of minerals that occur together or are treated collectively for classification and tax related purposes.
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