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I-0.4 - Mining Tax Act

Section 16.13.0.1
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Full text
16.13.0.1. The amount that an eligible operator may deduct as a critical and strategic mineral development allowance, under subparagraph g.1 of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 25 March 2021, must not exceed the lesser of
(1)  its cumulative critical and strategic mineral development expenses at the end of the fiscal year; and
(2)  the balance of its critical and strategic mineral development expense limit at the end of the fiscal year.
2021, c. 36, s. 42.
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