" Quebec so encourages mining that your first 100,000 tons are tax-free, “a batch sample” they call it hereabouts, and you get handsome rebates when you hire people, or when you plunk your operating profits back into the ground for new exploration and development. Here’s how the Quebec mining incentive works: In addition to the first 100,000 tax-free tons, an additional 52 cents are returned on expenses incurred during pre-production. And when you get that rebate, you’re free to turn around and re-invest it, and get another 52 cents back, and so on. "