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I-0.4 - Mining Tax Act

Section 3
Disposition versions

Full text
3. (Repealed).
1975, c. 30, s. 3; 2002, c. 6, s. 133; 2009, c. 52, s. 591; 2011, c. 6, s. 17.
3. For the purposes of this Act, the following are related persons:
(a)  individuals connected by blood relationship, marriage, civil union, de facto union or adoption;
(b)  a partnership and a person who is a member thereof or with whom one or more partners are so connected or by whom more than one-half of its available property has been advanced;
(c)  a business corporation and a person who directly or indirectly controls it or who holds more than one-half of its capital stock, or who has provided it, by loan or otherwise, with more than one-half of the property which it has available for its business;
(d)  business corporations directly or indirectly controlled by the same person or group of persons;
(e)  a business corporation and a person who is one of several related persons by whom such business corporation is directly or indirectly controlled.
1975, c. 30, s. 3; 2002, c. 6, s. 133; 2009, c. 52, s. 591.
3. For the purposes of this Act, the following are related persons:
(a)  individuals connected by blood relationship, marriage, civil union, de facto union or adoption;
(b)  a partnership and a person who is a member thereof or with whom one or more partners are so connected or by whom more than one-half of its available property has been advanced;
(c)  a company and a person who directly or indirectly controls it or who holds more than one-half of its capital stock, or who has provided it, by loan or otherwise, with more than one-half of the property which it has available for its business;
(d)  companies directly or indirectly controlled by the same person or group of persons;
(e)  a company and a person who is one of several related persons by whom such company is directly or indirectly controlled.
1975, c. 30, s. 3; 2002, c. 6, s. 133.
3. For the purposes of this Act, the following are related persons:
(a)  individuals connected by blood relationship, marriage or adoption;
(b)  a partnership and a person who is a member thereof or with whom one or more partners are so connected or by whom more than one-half of its available property has been advanced;
(c)  a company and a person who directly or indirectly controls it or who holds more than one-half of its capital stock, or who has provided it, by loan or otherwise, with more than one-half of the property which it has available for its business;
(d)  companies directly or indirectly controlled by the same person or group of persons;
(e)  a company and a person who is one of several related persons by whom such company is directly or indirectly controlled.
1975, c. 30, s. 3.
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