I-0.4 - Mining Tax Act

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16.14. An operator may include expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13, 16.13.2, 16.13.4 and 16.13.6 in computing its cumulative exploration expenses, cumulative pre-production development expenses, cumulative post-production development expenses, cumulative community consultation expenses, cumulative environmental studies expenses or cumulative sustainable development certification expenses, as the case may be, for a fiscal year only if the operator reports them to the Minister on or before the date on or before which it is required to file a return, in accordance with section 36, for the fiscal year following the one in which the expenses were incurred.
2011, c. 6, s. 43; 2019, c. 142019, c. 14, s. 49; 2020, c. 162020, c. 16, s. 19.
16.14. An operator may include expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11, 16.13, 16.13.2 and 16.13.4 in computing its cumulative exploration expenses, cumulative pre-production development expenses, cumulative post-production development expenses, cumulative community consultation expenses or cumulative environmental studies expenses, as the case may be, for a fiscal year only if the operator reports them to the Minister on or before the date on or before which it is required to file a return, in accordance with section 36, for the fiscal year following the one in which the expenses were incurred.
2011, c. 6, s. 43; 2019, c. 142019, c. 14, s. 49.
16.14. An operator may include expenses referred to in subparagraph a of subparagraph 1 of the second paragraph of any of sections 16.9, 16.11 and 16.13 in computing its cumulative exploration expenses, pre-production development expenses, or post-production development expenses, as the case may be, for a fiscal year only if it reports them to the Minister on or before the date on or before which it is required to file a return, in accordance with section 36, for the fiscal year following the one in which the expenses were incurred.
2011, c. 6, s. 43.