I-0.4 - Mining Tax Act

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16.13.1. The amount that an operator may deduct, as an allowance for community consultations, under subparagraph h of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 28 March 2017, must not exceed its cumulative community consultation expenses at the end of the fiscal year.
2019, c. 142019, c. 14, s. 48.