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I-0.4 - Mining Tax Act

Section 9.1.1
Disposition versions

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9.1.1. Where the fiscal year of an operator comprises fewer than 12 months, the depreciation allowance must not exceed the proportion of the maximum amount deductible under any of sections 10, 10.1.1, 10.9 and 10.11 that the number of days in the fiscal year is of 365.
2015, c. 21, s. 53.
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