I-0.4 - Mining Tax Act

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46.0.8. A payment that an operator that is a parent, within the meaning of section 556 of the Taxation Act (chapter I-3), is deemed under section 52 to have been required to make for the fiscal year referred to in paragraph 1 of section 46.0.7 must be computed as if section 46.0.7 did not apply to a distribution of property occurring after the date on which the payment was required to be made.
2015, c. 8, s. 60.