I-0.4 - Mining Tax Act

Full text
4.10. For the purpose of applying this Act to an operator’s reversionary year, section 4.8 is to be read as if
(1)  Canadian currency year was replaced by functional currency year in
(a)  the portion before paragraph 1,
(b)  paragraph 1,
(c)  subparagraph b of paragraph 2, and
(d)  paragraph 3; and
(2)  functional currency year , Canadian currency and the operator’s elected functional currency in the portion before paragraph 1 were replaced, respectively, by reversionary year , the operator’s elected functional currency and Canadian currency .
2011, c. 6, s. 18.