PROVINCE OF BRITISH COLUMBIA REGULATION OF

PROVINCE OF BRITISH COLUMBIA REGULATION OF

PROVINCE OF BRITISH COLUMBIA
REGULATION OF THE MINISTER OF FINANCE
Milleral Tax Act
Ministerial Order No.
M 320
It Michael de Jong. Minister of Finance, order that. effective December I, 2015, the Mineral Tax Return Fonn
RegulaLion. B.C. Reg. 86198, is amended by repealing Schedules At C, D and E and substituting the atLached
Schedules A, C, D and E.
Date
(This fNJ rI isfor adm;"iSlrali~t p"rpOStJ OtIly und ;1 110/ pan 0[1"1' Order. )
Authority under which Order Is made:
Act and section: Mineral Tax Act, R.S.B.C. 1996. c. 291. s. 45
Other:
M15 1198
Rl646120 15/ 15
September I, 20 I5
page I orl2
SCHEDULE A
...... BI{1 T ISH
. . . . . CO LUMBIA
I
Ministry' of
f-in.ncc
MaiInG AcIcIreu:
GENERAL INQUIRIES
Telephone: 250 952.ij192
Toll-free: 1800667-1182
Email:
MINERAL TAX RETURN
PO So> 9328 Sin PlOY GovI
Vi/::II:IN Be 'VINl9H3
gov,bc.cllml""'gtun
under ti1~ MinflnrI Tax Act
HOW TO FILE YOUR RETURN
Go anlne using . TuBe a1 IlOv.bc.ca/etaxbcJ
myaccount or send this form and payment (~requi'ed)
by mail to !he address above.
MOG. [email protected].~
INSTRUCTIONS
Complete !his retum ~ you are a person or COIpOralion wilh
commercial mining opera~ons in ee.
RIe tIis return wilI1in six months ioI;)wing \he end of \he fiscal year
(or the deemed fiscal year end) lllat mining operations occurred.
Report all amounts in Canadian dollars.
If the mine has mora than one operator and you chose 10 file a single
retum, ampIele an EJection to File a ~ R6l\6rJ (FIN 731 ) aod
indude ~ with lhis form.
For help In (:OII1p1eUng IIlls form and pa~nt instructions. please
see our website at ;ov.IX;.f;illmlnlngI3xH
Make cheqIJes or money orders PElYi'bIe to the
Ministor of FirnlOOll.
_
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TIIoPlQOftOlittlortNlioon""I'IIoJonn I o _ k I < " " , _. oI
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PO eo. fill. S~ p"" GeM, Vi<Iorlll Be VfIW II/f3 (IoIophotoo; VIdorIII
III 250 152~lll Of !d>h. ot 1 lOll eel ·1182~
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IIOJe If TtllSIS A_
w.u~ .\OOIl£SS
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PART 2- RETURN INFORMATION
FISCAl
"''"
%
$
PART 3 _ REQUIRED SUPPORTING DOCUMENTS
o
o
o
A copy of the federal income tax return and all schedules of tile operator for the fISCal year.
A copy of the financial statemoots of Ille operalor for Ihe fiscal year.
Acopy of the net earnings statement of !he mine for the fiscal year.
PART. - CERTIFICATION
The laopayer or an authorized Ilgnlng authority mUSI mi ke th, lonowlng declarallon.
__ ~===================.-__ ,oartifylllat,lolhebesIO(
__"""'"
_u_o/_""-""_d_~_I"
my know1udge and belief, 81 0( Ihe iIlformation given In lhis return 1$ true, oorrect and complete in aI material respeds.
I
POSITIOtt OR OFFICE
IDA.T£Sl~EO
YYYY I MIll 00
x
Page 1 0( 5
AN 1tI4IWEB Reo.20ISllllI
page2of l 2
Alb,. BRITIS,H
. . . . . COLUMBIA
'I Ministryof
Finance
MINERAL.TAX
. . . . RETURN
...
.
-;,
under the. Mineral
Tax Act
.:
~.
,
ACCOUNT NUMBER:
MT~-
: '
CALCULATION OF AMOUNT PAYABLE
T
Total Taxes Payable (Line 24)
Deduct: Reclamation Tax Credit (Page 5, Line 42F
Monthly instalments paid for the fiscal year
Overpayment applied from prior year
Balance ofTaxes Payable/Overpaid
Do you want overpayment:
Drefunded
(
(
)
)
4
5
{
t
6
7
Total (sum olUne 3/0 Line 6)
D applied to ~ubsequent year
NET CURRENT PROCEEDS TAX CALCULATION
Net Current Proceeds (Page 3, Line 43)
Net Current Proceeds Tax Rate
Net Current Proceeds Tax Payable (Line 12 mullip/ied by Line 13; to Line 20 and Line 27)
NET REVENUE TAX CALCULATION
15
Net Revenue (Page 4, Line 113)
Net Revenue Tax Rate
Net Revenue Tax (Line 15 mulliplied by Line 16)
Deduct the lesser of Subtotal B in the Cumulative Tax Credit Account (Line 28) and Net RevenueT8xJUn.e 17),
x
13 %
16
17
(
1
18
[19
Net Revenue Tax Payable (to Line 21 and Page 5, Line 36)
TOTAL TAXES PAYABLE CALCULATION
"
Net Current Proceeds Tax Payable (Line 14)
Net Revenue Tax Payable (Line 19)
[20
I 21
I 22
Subiotal A (sum of Line 20 and Lin;' 21)
Deduct Earned Depletion Tax Credit - deduct the lesser of:
(a) 25% of Subtotal A (Line 22)
(b) Balance of Earned Depletion Base Account
at the end ofthe preceding fiscal year (Line 31)
}
(
)[23
f24
Total Taxes Payable (to Line 3)
CUMULATIVE TAx CREDIT ACCOUNT
Balance at the end of the preceding fiscal year
Imputed Interest
Calculation: Balance at the end of the preceding fiscal year (Line 25)
x Investment Allowance rate
Net Current Proceeds Tax Payable (Line 14)
Subtot,al B (sum of Line 25 to Line 27)
Deduct the lesser of Net Revenue Tax (Line 17) and Subtotal B (Line 28)' .,
' '
125
I
26
f27
.(
I
) I
28
29
[30
Ending Balance
EARNED DEPLETION BASE ACCOUNT
Balance at the end of the preceding fiscal year
Deduct amount claimed as a tax credit in the current fiscal year (Line 23)
{
l I 32
Ending Balance
Page 2 015
FIN 704IWEB Rev, 201517/28
page 3 of 12
~
BRITISH •. 1 Ministry of
-.-COLUMBIA
Finance
MINERALTAX RETURN
under the Mineral Tax Act
-
NET CURRENTPROCI;I;DS CALCULATION
Net OJrreI1IProceeds istheanountbywhk:h Gross Revenue rUne 52)exceeds
Tolal OJrreI1IOpemtiI'(lCostS (Une 64). Thisamountmust not be Jess Ihan zero.
Net Current Proceeds (to Page 2, Line 12)
43
N E CALCULAI
TON
GROS SREVEU
Value of mineral product sold
Other current operating cost recoveries
Reclamation recovery (Page 5, Line 149)
Other (altach schedule of details):
Exemption for individuals
(
(Page 1, Une 1mulliplied by $50,OOO)
Gross Revenue (Io Page 4, Une 105)
7
.48
49
49a
)
51
[52
ACCOUNT NUMBER:
MTR-
CURRENT OPERATING COSTS CALCULATION
'53
Refining and treatment
Marketing anddistnbution
Postproduction development costs
Mining
Milling
General site services
Non-capital reclamation cost transfer
Minesite general and administrative
Qhange,in cost of mineral product inventory:
Opening Inventory
Less ending Inventory {
l
Head office administrative costs
Other
54
55
56
57
58
59
60
[62
1 63
1 63a
. (attach schedule of delails)
164
Total Current Operating Costs
rio Page 4, Line 118)
RECONCILIATION WITH NET EARNINGS
Net eamingslloss per financial statements
Additions: Income tax expense
Leaselrental expense
Reclamation expense added to the Reclamation Cost Account
Royalties
Business interruption insurance premiums
Expense provisions credited to reserves
Net realizable value of opening inventory less cost
Unrelated overhead
Cost of purchased product sold
Unrelated cost of sales
Costs of financing and arranging financing
Interest expense
Provisions for depreciation or depletion
Exploration expense
Costs of incorporation, organization or reorganization
Writedown of asset values
.
Other
'65
66
67
68
69
70
71
72
73
75
76
77
78
79
80
81
82
84
(attach schedule of delails)
Subtotal (sum of Une 6510 Line 84)
Deductions:Non-capital reclamation cost transfer (Page 5, Line 144)
Costs charged to r,eserves on nnancial statements .
Net realizable value of closing inventory less yost
Mine revenue from the sale of purchased product
Net gainsflosses on disposal of assets
Hedging gainsllosses
Unrelated sales revenue
Interest income
Dividend income
Other
(aNach schedule of delails)
Net Mineral Tax Earnings/Loss (Line 88, minus sum ofLine 89 to Line 100)
~
7
90
91
92
93
94
95
96
97
100
[104
[should equal Line 52 minus Line 64]
FIN 704N1EB Rev. 201517128
Page 3 of 5
page40f 12
~
BRITISH
. . . . . COLUMBIA
I
Ministry of
Finance
MINERAL TAX RETURN
. ACCOtfNT NUMBER:
unaeithe Mi;ieralTaJi Act
MTR-
. NET REY~NUE CALCULATION,
'105
Gross Revenue (Page 3, Line 52)
Grants, subsidies and other assistance in respect of capital assets
Insurance proceeds in respect of capital assets
Revenue in the nature of capital asset cost recovery
. Proceeds on disposal of capital assets
Deemed disposition proceeds for assets taken out of use at the mine
Subtotal C(sum of Line 10510 Line 110)
Deduct Cumulative Expenditure claim - the lesser of Subtotal E (Line 127) and Subtotal C (Lina 111)
..106
107
108
109
110
111
112
f11I
Net Revenue (to Page 2, Line 15)
CUMULATIVE EXPENDITURE ACC.OUNT
Balance at the end of the preceding fiscal year
.
Adjustments (specify)
Pre-production discovery costs
',".',.Development costs prior to commercial production
New mine allowance (new mine expenditures multiplied by 1/3)
Total Current Operating Costs (Page 3; Line 64)
Net increase/decrease in inventories:
Closing mineral product inventory at cost
Closing supplies inventory at cost
)
Opening mineral product inventory at cost
(
OpeningsuppliEis inventory at cost
(
l
Payments on leases and rentals
Cost of capital asse.ts purchased
Exploration cost aliocation (complete Election to Allocale Explornlion Expenses)·
Research costs
Reclamation cost transfer (Page 5, Line 146)
Subtotal 0 (sum of Line 114 to Line 124)
.lnvestment Allowance (Line 135)
Subtotal E (sum of Line 125 and Line 126)
Deduct amount claimed on Line 112
Ending Balance
'1i4
115
116
117
117.
118
'119
.,. .
(
)
.
120
121
122
123
124
125
126
··127
128
129
. INVESTMENT ALLOWANCE CALCULATION
Cumulative Expenditure Account balance at theendofthe preceding fiscal year (sum of Line 114.and Line 115)
Add the excess, if any, of Subtotal D (Line 125) over SObtotal C(Line 111)
.
.
Total (sum of Line 130 and Line 131)
Cumulative Expenditure Account average balance (Line 132 divided by 2)
Investment Allowance Rate
Investment Allowance (Line 133 multiplied by Line 134; to Line i26j
130
x
%
131
132
133·
134
135
Page 4 015
FIN 704iWEB Rev. 201517/28
page 5 of 12
I
~ BRITISH Ministry of
. . . . . COLUMBIA Finance
MINERAL TAX RETURN
under the Mineral Tax Act
ACCOUNT NUMBER:
MTR-
RECLAMATION COST ACCOUNT
J136
Balance of the Reclamation Cost Account at the end of the preceding fiscal year
Additions:
Reclamatio~ fund contributions incurred before January 8,1998
Non-capita! reclamation costs incurred before January 8, 1998
Costs of assets for reclamation purposes incurred before January 8, 1998
Amount elected to be added under s. 5(1) of the Reclamation Regulation
137
·138
139
139a
(complete Reclamation Cost Election Schedule)
f140
Subtotal G (sum ofUne 136 to Line 139a)
Deductions:
Reclamation fund refunds received or receivable
Reclamation cost recoveries
Amount used in respect of tax credit claimed in the preceding period
[1.i1
1142
[143
(credit claimed divided by the Net Revenue Tax Rate)
Non-capital reclamation cost transfer to reduce Net Current Proceeds
(amount elected under s. 4(1) oflhe Reclamation Regulation; may not exceed.lhe sum of Line 137 and Line 138;
to Page 3, Une 89)
Subtotal H (sum ofUne 141 to Line 144)
Reclamation cost"transfer to the Cumulative Expenditure Account (to Page 4, Une 124)
(amount elec/ed under s. 4(1) of the Reclamation Regulation - complete Reclamation Cost Transfer Schedule)
[144
145
[146
f147
Subtotal I (sum of Line 145 and Une 146)
Ending Balance (the amount, if any, by which subtotal Gexceeds subto/al I; to Page 5, Line 38)
[143
Reclamation Recovery (the amount, if any, by which subto/al I exceeds subtotal G; to Page 3, Une 49)
f149
RECLAMATION TAX CREDIT
[3;;I 35
Balance of the account at the end of the preceding fiscal year
Deducfreclamatioh tax credit claim of the preceding fiscal year
Add Net Revenue Tax Payable (Page 2, Line 19)
I 36
Ending Balance (to Page 5, Line 41)
[37
RECLAMATION TAX CREDIT CLAIM
(i) Reclamation Cost Account ending balance (Une 148)
Net Revenue Tax Rate
Amount of Reclamation Cost Account creditable (Line 38 multiplied by Line 39)
[38
x
13 % I
39
I
40
(ii) Reclamation Tax Credit Account ending balance (Line 37)
J41
Reclamation Tax Credit Claim (claim an amoun/up /0 the lesseroWne 40 and Une 41; to Page 2, Line 4)
I4z
Page 5 015
FIN 704/wEB Rev. 20151 7128
page 6 of 12
SCHEDULE C
IMinlltry_
. . . ,COW MBlA FINIItt
~
BRITISH
--
PLACER GOLD MINE
TAX RETURN
PO !lor 1m SIn Pro'IGoot
~IIC VlWeHl
g••.be ....."'.."gIU"
\WIller I'll! WnelaI ra Act
HOWIO FILE YOUR RETURN
Go onIfM us!Il\I,Tu BC atgo¥. bf;:.ea/.t.ubcl
myl ecounl or send'" brm 8lld payment
r~ reqtked) by mail 10 the adtn$S abc74e.
Ma!<.e cheques or money Olden payable 10 the
I.'ri;ter of FII'\aIlO!I.
GENERAL INQUIRIES
Telephone: 250 952-01 92
Tel-free: 1800667·1182
Email: MOG.Mlnllnll.TuOgov.bc.(;,I
INSTRUCTIONS
Complete Ihi5 return if you IV• • perwi 01' corporation willi
placer !IC*I mine op8fItionl in BC.
File II separate Pl8CM Gold Mimi Tax Return ror ead1 mine
op&/aled in each calBl1dar year.
Report all amounts In Canadian dollars.
File this retum and pay '"' appIlcabIe taxes on or before
Mitch 31" bIoWong the end of the calendEl"year.
If you' fiscal year doH not ooincIde WCh Iha ~)'ellf
BOd fa" help In (:(I'npIe1ing II'Iis
please see 0lJ' website
at gov.bc.eaiminin gtau l
_
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WoUNQAIlDIIESSOfOP£M"," ~ _ . P O r.o.;
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FOf! OIFICE USE Olo'l.f
DATtRlt«MO
Wl'YlitMIOO
o -~
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Dt!Oq,rjlHlS
ICIXIFTlISISAHEW
_N..IoI8EJI{7c¥o1
DRMR'SUCENCE 1100 ",..
IUSNSS N..UIER " . . ,
110_."~
1--
fl.UlWdEaOPERATOR(.b'_"'*""IhI _ _ _
O(-' A<I
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PART 1 - BUS INE SS INFORMATION
_01
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PART 2 _ RETURN INFORMATION
~I
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. ~"'fllllIII.m}
%
PART 3 _INVENTORY RECOH CIUATIOH
GOU>
'0_
OTHER PLACER Mtl ERALS
(SpKIfy!.IM 0I11N11I,.,
1 INVEHTORY AT BEGINNING OF YEAR
2 AOO; P1aoor m\nefals producec! during tho year
,
•
•
SUBTOTAL (sum 01 Une 1 and Uno 2)
OEOUCT: Placer rrWKals saki during the yeoI"
INVENTORY AT END OF YEAR (lkle 3 minus U1e 4)
P.ge l
page 7 of 12
PART 4- CALCULAnOH OF MINERAL TAX
6 SALES OF PLACER GOLD DURING THE YEAR
7 SALES OF OTHER PLACER MINERALS OURING THE YEAR
8 TOTAL SALES (sum oIlXoe 6 and 1kIe 7)
9 TAX RATE 0,$%
0.005
10 MINERAL TAX PAYABLE (\..i1e 8 multipied by line 9)
11 PAYMENT AMOUNT ENCLOSED
PART 5- REQUIRED SUPPORTING DOCUMENTS
o
A copy of \lie financial statements of the mine fot the calendar year.
PART6- CERnFICATlON
Th' tupaylf Of III ,uthortDd .Ignlng luthority mult IIIIU 11'1. foIlowlng dtdaratlon.
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Paga2
page 8 of 12
SCHEDULE
~ BIUTlSH
. . . . . c.ol.Ui\ml/\
IMlnisu,. vi
Fin~1ICI:
D
QUARRY TAX RETURN
I.Wog Ad<jreu:
PO Baoc 8m SIn Ptr;w GooA
ur.dellhll MmtIII Tn Act
VicbIo Be VPJN aN]
goY.bc:.~"
GENERAL INQU IRIES
Telephone: 250 952-0192
TaI·free: 1800661-1182
Email: [email protected]
INSTRUCTIONS
CQmpiele this reIlJm if you are a person Of corporation that
removed qualTY minerals from quarry operations In Be. See
our web.lt. for a complete list 01quarry minerals.
If you operate mulUpie quarries in BC, ftle OM Quaf/Y Tax
Rotum and IrdJde the production from all yrM quarries.
Report aU amounts In Can~an doIIafS.
File this return and pay any app/ic3bIe wes on or befofe
March 3' ''foIIowing the endollt1e calendarye8f.
For help In ~ this 101m. please _ cu wel)slte at
gov.bc.eaimlnlngtaxH
HOWlO FilE YOUR RETURN
Goorine using . l u SC 81 go....be.e&'ttHbei
myaecount or send tis form Mel payment
(lI feQliredj by IMi to the address above.
Make cheques ()f money otdeB payaIM 10 the
Mitister of Fnance.
---.. . _r.
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FOR OIRCE USE OM.Y
PART 1- BUSINESS INFORMATION
8USINESS1fllM1IER(lofpbJ
IAOIXUfT-BElI
10000ACT_(l __
I MTQ -
I
PART 2 - QUARRY PRODUCTION
MINENUM8ER
(7"'1
CMJAARYHAoIIE
TYl'E Of QUARRY .....TEJllAlS PRODUCED
~
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OPERATOR
,.
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IT_ I '
""""""'" PRODUCHI
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TOTAlS
(.... ..,',"'1)
,.,.,
page90C12
PART 3 - CAlCULA.TlON OF MINERAl TAX
~,
"': 1
,
,
I
TOTAL TONNES PRODUCED DURING THE CALENDAR YEAR (from P'ge 1l
DEDUCT: Total production exemption (&om Page 1)
3 DEDUCT: Moisture eX&l1lption (appicable on/yto malerials with exCMsive moIslure conlenl as
pre-approved by the Commissioner)
•
,
•
TOTAL TAXABLE TONNES (L.r.e 1 mious line 2 and line 3)
$ 0.15
TAX RATE PER TONNE
MINERAL TAX PAYABLE (Line 4 mul1ipJied by lioe 5)
1 PAYMENT AMOUNT ENCLOSED
-
PART 4 REQUIRED SUPPORT1NG OOCUMEHTS
PART 5 - CERTIFICAT10N
Th. tnpay. or.n IIIthoriad signing .ulhorlty mUlt m.kI the following cledir.tIon.
_. _01_".-.... _01_. . . . . . . ". __. . . .
, __--.=================;-_,~VIfIl.IO .. bI$Iof
"'1 krIcM!tdOt a'Id beIiIf, all of lie iMormafion fYen in ru IeIItl\ is M. CQ'1'eC:I a'Id ~ in .. tnllIIriaI f8SPI(ts.
x
PIIge2
page 10 of 12
SCHEDULE E
~
BRIT ISH
. . . . . COl.UMIJI A
--
I
Mlniwry"
fin~na'
POa..132S S- PI'\I'f Goo!
_ac VWltNJ
00".be.~ .....1nIftg1U"
EXPLORATION ACCOUNT RETURN
InIIr htlJften!l Tv Ad
HOW TO FIl£ YOUR RETURN
go online using eTtI)IBC 81 gov.bc.ca/elaxbci
myaecount, or
send this loon by mail to the adlhss ab0Y9.
GENERAL INQUIRIES
Telephone: 250 952-0192
ToI-froo: 1800667·1182
Email: MOG.MlnerllI.TIX@;ov.bc.CII
INSTRUCTIONS
File a retum lor aach 6seaI )"tIIf if:
• you have one 01 more eommen::iaI rrining operaliont in
Be, excepIlor placer gold mines and quarries,
• you had exploraUon costs during the fiscal year 01 one
QI thoss mines, end
• your expIoratlon oosts were incUITed in SC.
Report 81 amounts in CanadIan doIars.
File Ihis return by the last day of the si:dh month kIIowing
the end of your IiscaI year 01 operalions.
For IIe/p In completing \his form, please see our website at
gov.tx;.c;Wnlnlngtaxes
.
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PART 1 - BUSINESS INFORMATION
Fuu._OFOPEAATCfIt_ _ _ IhI _ _ hIOIItlldlnl_1
FOIl OFFfCEUSfONLr
DATI: I!ECeNetl
........ / WW IOO
o
IIo\lJJIGAOCIIfSSOF(W'(II,I.lOII~_ .. PO_d)l""""'_"",,_)
1USINESS~(f~
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COIffl.cT M)OfIUS
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PART 2 EXPLORAT1ON ACCOUNT
FOCAC
'EAR
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a£CI((,I)_
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CQ(f1rCf Ttl.U'!IONE IfJIoI8ER
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CONW:TDlALADDRESS
-.. .
..,..,
,
1 EXPLORATION ACC OUNT BALANCE AT THE END OF OPERATOR'S PRECEDING
FISCAL YEAR
2 ADO: Exploration e)(Jl8tlditures
J
,•
•
1
DEDUCT: Exploration ~nts and subsidies
DEDUCT: Proceeds on dsposai of assets
DEDUCT: Other foona of assistance (iotal from Part 4, P,ge 2)
SUBTOTAL A (sum of Une' 801:1 Uoa2, minus line 3 to Line 5)
DEDUCT: AIoceIlon 10 mines (total from Pad 5, P,gt 2)
8 SUBTOTAL B (Uie 6 rrQIs Line 7)
•
ADD: Il'IYeSImenl allowance (from Ule 16 Of) P,gt 2)
10 END BALANCE (sum oIllne 8 and Une 9)
...,.,
FJN I'DlIWEB -.lOU'1' U
pagel l of12
PART 3 -INVESTMENT ALLOWANCE CALCULATIO N
11 EXPLORATION ACCOUNT BALANCE AT THE END OF OPERATOR'S PRECEDING
FISCAL YEAR {from line 1 00 P'~ fl
12 SUBTOTAL B (from li1e 8 00 P.~ II
13 TOTAL (Sllm 01 Una 11 and Line 121
14 AVERAGE BALANCE {Ule 13dMded by21
15 INVESTMENT AL LOWANCE RATE (%1
16 INVESTMENT ALLOWANCE (l..lne 14 rrulrip/ied by Una 15: to Line 9 on P'9.1 )
PART ~ -OTHER FORMS OF ASSISTANCE vr .pplk.~ltl
ASSISTANCE
AMOUNT
DESCRIPTION
TOTAL
(10 Ute 5"" Pag, II
PART 5 - AlLOCATION TO MINES !H .ppb~"1
ACCOUNT
NUM8ER
MINE NUMBER
(7....,.1
MINE NAME
F(UNG PERIOD ENDING
Y'NI'IIIMIDO
ALLOCATIO N
AMOUNT
MTRMTR-
MTR• Attach I separate Ihtet Wado"lIiomII
"*' Is reqJ!Nd.
TOTAL
(/0 u.. 7"" P.,. I)
PART e- CERTlftCATION
Th. tUPly. ror . " .~lhorl1td
_
~g"!ng
. ultlorlty m~.tmak. thl followlll8 dKl.ration.
...
-.=================;-_
.._""-".-..."'-,,- -.,,,.--"' ..... ,OIIf\lylhat,lolhtbettol
I, _ _
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