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I-0.4 - Mining Tax Act
Section 8.3
Disposition versions
8.3. (Repealed).
8.3. For the purposes of this Act, except sections 35.3, 35.4 and 35.5, an outlay or expense resulting from a transaction with a person related, within the meaning of Chapter IV of Title II of Book I of Part I of the Taxation Act (chapter I-3), to the operator is deemed not to exceed the fair market value of property or a service supplied if the outlay or expense exceeds that value, and an operator that supplied property or a service following a transaction with a related person, within the meaning of that Chapter IV, is deemed to have received an amount at least equal to the fair market value of the property or service if the consideration received for the property or service is less than that value or if there is no consideration for the property or service.
8.3. For the purposes of this Act, except sections 35.3, 35.4 and 35.5, an outlay or expense resulting from a transaction with a person related to the operator is deemed not to exceed the fair market value of property or a service supplied where the outlay or expense exceeds that value, and an operator who supplied property or a service following a transaction with a related person is deemed to have received an amount at least equal to the fair market value of the property or service where the consideration received for the property or service is less than that value or where there is no consideration for the property or service.
