I-0.4 - Mining Tax Act

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2.1. In the event that an operator ceases, for an indeterminate period, all activities related to its mining operation, the fiscal year of the operator is deemed to end immediately before the time at which the activities cease and, for the purpose of determining its fiscal year after that time, the operator is deemed not to have established a fiscal year for its mining operation before that time.
1994, c. 47, s. 3.