26.3. For the purposes of sections 26.1 and 26.2, if an operator (in this section referred to as the “new operator” ) obtains as a result of a distribution or acquires, at a particular time, an asset situated in Québec that is used in processing ore from a northern mine of a particular operator, and if such operator has deducted an amount under subparagraph j of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the fourth paragraph of section 8, the following rules apply:
(1) each fiscal year ending after the fiscal year during which the particular operator begins processing ore from the northern mine and before the particular time is deemed to be a fiscal year of the new operator, and the new operator is deemed to have begun processing ore from the northern mine at the same time as the particular operator began processing ore;
(2) the capital cost of the asset to the particular operator, immediately before the particular time, is deemed to be, at the particular time, the capital cost of that asset to the new operator;
(3) the part of each of the amounts that may reasonably be considered to relate to the asset distributed to or acquired by the new operator, and that is deducted by the particular operator under subparagraph j of paragraph 2 of section 8, as it read on 30 March 2010, or under subparagraph g of subparagraph 2 of the fourth paragraph of section 8 for a fiscal year ending before the particular time, as an additional allowance for a northern mine, is deemed to be an amount granted for that fiscal year to the new operator under that subparagraph j or g, as the case may be.