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I-0.4 - Mining Tax Act

Section 8.6
Disposition versions

Full text
8.6. (Repealed).
1994, c. 47, s. 9; 1997, c. 85, s. 21; 2011, c. 6, s. 26.
8.6. The amount that an operator may claim as a depreciation allowance under subparagraph d of paragraph 2 of section 8 or as an additional depreciation allowance under subparagraph h.1 of that paragraph 2 for a fiscal year is reduced by the reasonable amount of the allowance that relates to the use of each property, in that fiscal year, for purposes other than mining operation.
1994, c. 47, s. 9; 1997, c. 85, s. 21.
8.6. The amount that an operator may claim as a depreciation allowance under subparagraph d of paragraph 2 of section 8 for a fiscal year is reduced by the reasonable amount of the allowance that relates to the portion of each property used in part, in that fiscal year, for purposes other than mining operation.
1994, c. 47, s. 9.
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