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I-0.4 - Mining Tax Act

Section 12
Disposition versions

Full text
12. (Repealed).
1975, c. 30, s. 12; 1994, c. 47, s. 13.
12. Where an operator disposes of property of one class and the proceeds of disposition or the capital cost of the property, whichever is the lesser, exceeds the undepreciated cost of the property of that class, the excess must be applied to the reduction of the undepreciated cost of the property of the other class, and any remainder, to the reduction of the expenses deductible under section 8.
1975, c. 30, s. 12.
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