I-0.4 - Mining Tax Act

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4.13. If, for the purposes of the Taxation Act (chapter I-3), the Québec tax results, within the meaning of that Act, of a legal person for a taxation year are to be computed using either the particular currency or a given currency because of the first or second paragraph of section 21.4.33 of that Act, the Québec mining results of the legal person are to be determined in that particular currency or that given currency, as the case may be, for the fiscal year that corresponds to that taxation year.
2011, c. 6, s. 18.