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 16.13.5
Disposition versions
16.13.5. The amount that an operator may deduct, as a sustainable development certification allowance, under subparagraph j of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 21 March 2019, must not exceed its cumulative sustainable development certification expenses at the end of the fiscal year.
