I-0.4 - Mining Tax Act

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4.5. Unless otherwise provided in this chapter, the following rules apply in computing the Québec mining results of an operator for a fiscal year:
(1)  Canadian currency is to be used; and
(2)  any amount that is relevant in computing those Québec mining results and that is expressed in a currency other than Canadian currency is to be converted to an amount expressed in Canadian currency using the relevant spot rate for the day on which the amount arose.
2011, c. 6, s. 18.