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I-0.4 - Mining Tax Act

Section 10.10
Disposition versions

Full text
10.10. The part of the capital cost referred to in paragraph 1 of section 10.9 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% dof the total of all amounts each of which is the capital cost of each class 1A property;
(2)  30% of the total of all amounts each of which is the capital cost of each class 2A property; and
(3)  100% of the total of all amounts each of which is the capital cost of each class 3A property.
2015, c. 21, s. 61.
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