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I-0.4 - Mining Tax Act
Section 10.1
Disposition versions
10.1. The part of the capital cost referred to in section 10 for a fiscal year is equal to the amount obtained by applying, in respect of the property of a class acquired before the end of the fiscal year, the following percentage:
(1) 15% of the total of all amounts each of which is the capital cost of each class 1 property, except if that capital cost has been wholly allowed under section 10, as it read before 13 May 1994;
(2) 30% of the total of all amounts each of which is the capital cost of each class 2 property, except if that capital cost has been wholly allowed under section 10, as it read before 13 May 1994;
(3) 100% of the total of all amounts each of which is the capital cost of each class 3 property.
10.1. The part of the capital cost referred to in section 10 for a fiscal year is equal to the amount obtained by applying, in respect of the property of a class acquired before the end of the fiscal year, the following percentage:
(1) 15% of the total of all amounts each of which is the capital cost of each property of the first class, except if that capital cost has been wholly allowed under section 10, as it read before 13 May 1994;
(2) 30% of the total of all amounts each of which is the capital cost of each property of the second class, except if that capital cost has been wholly allowed under section 10, as it read before 13 May 1994;
(3) 100% of the total of all amounts each of which is the capital cost of each property of the third class.
