I-0.4 - Mining Tax Act

Full text
21.1. (Repealed).
1999, c. 83, s. 14; 2011, c. 6, s. 51.
21.1. For the purposes of subparagraph b of paragraph 1 of section 21, the capital cost of property used during a fiscal year that ends after the ninth fiscal year following the fiscal year during which the operator begins processing mine tailings is deemed to be nil.
1999, c. 83, s. 14.