I-0.4 - Mining Tax Act

Full text
4.6. The rules provided in section 4.7 apply to an operator that is a legal person in respect of a particular fiscal year if section 21.4.19 of the Taxation Act (chapter I-3) applies to the operator in respect of its taxation year for the purposes of the Taxation Act that corresponds to the particular fiscal year.
2011, c. 6, s. 18.