Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-0.4 - Mining Tax Act

Section 14
Disposition versions

Full text
14. (Repealed).
1975, c. 30, s. 14; 1994, c. 47, s. 14; 2015, c. 21, s. 62.
14. Where the fiscal year of an operator comprises fewer than 12 months, the depreciation allowance shall not exceed the proportion of the maximum amount deductible under section 10 that the number of days in the fiscal year is of 365.
1975, c. 30, s. 14; 1994, c. 47, s. 14.
14. Where an operator’s fiscal year is less than twelve months, the depreciation allowance must be reduced in such proportion as the number of complete months included in that fiscal year bears to twelve.
1975, c. 30, s. 14.
© Gouvernement du Québec