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I-0.4 - Mining Tax Act
Section 16.13.3
Disposition versions
16.13.3. The amount that an operator may deduct, as an allowance for environmental studies, under subparagraph i of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 27 March 2018, must not exceed its cumulative environmental studies expenses at the end of the fiscal year.
