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I-0.4 - Mining Tax Act

Section 15
Disposition versions

Full text
15. (Repealed).
1975, c. 30, s. 15; 1994, c. 47, s. 15.
15. Where allowable depreciable property that belonged to a person has become vested in an operator following one or more transactions between related persons, the cost of that property to the operator and the proceeds of disposition for such person are deemed to be the lesser of the amount actually paid by the operator and the cost of that property to that person less the depreciation allowance allowed him with respect to that property.
1975, c. 30, s. 15.
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