I-0.4 - Mining Tax Act

Full text
22. (Repealed).
1975, c. 30, s. 22; 1994, c. 47, s. 23.
22. For the purposes of paragraph b of section 21, where any property mentioned therein is used in the concentration process, the allowance computed in relation with the cost of that property shall be reduced by an amount equal to 7 per cent of such proportion of the cost of that property as the quantity of concentrated ore produced by the operator which he does not smelt or refine himself bears to the total quantity of concentrated ore he produces himself.
1975, c. 30, s. 22.