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I-0.4 - Mining Tax Act

Section 16.6
Disposition versions

Full text
16.6. Where an operator is a partnership that incurs expenses in respect of exploration, mineral deposit evaluation or mine development work that would be expenses referred to in subparagraph b of subparagraph 1 of the second paragraph of section 16.1, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act (chapter I‐3), which is attributed to each partner of the operator, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator.
The first paragraph does not apply to the expenses which are attributed by the operator to a partner that is a legal person if the legal person gives an undertaking in writing to the Minister not to renounce, under the Taxation Act, those expenses and the legal person fulfills such undertaking.
1994, c. 47, s. 16; 1996, c. 4, s. 11; 1999, c. 83, s. 9; 2011, c. 6, s. 42.
16.6. Where an operator is a partnership that incurs expenses in respect of exploration, mineral deposit evaluation or mine development work that would be expenses referred to in subparagraph b of paragraph 1 of section 16.1, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act (chapter I‐3), which is attributed to each partner of the operator, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator.
The first paragraph does not apply to the expenses which are attributed by the operator to a partner that is a legal person if the legal person undertakes in writing with the Minister not to renounce, under the Taxation Act, those expenses and the legal person fulfills such undertaking.
1994, c. 47, s. 16; 1996, c. 4, s. 11; 1999, c. 83, s. 9.
16.6. Where an operator is a partnership that incurs expenses in respect of exploration, mineral deposit evaluation or mine development work that would be expenses referred to in subparagraph b of paragraph 1 of section 16.1, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act (chapter I-3), which is attributed to each partner of the operator that is not a legal person, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator.
1994, c. 47, s. 16; 1996, c. 4, s. 11.
16.6. Where an operator is a partnership that incurs expenses in respect of exploration, mineral deposit evaluation or mine development work that would be expenses referred to in subparagraph b of paragraph 1 of section 16.1, the expenses relating to the share, described in paragraph d of section 395 of the Taxation Act (chapter I-3), which is attributed to each partner of the operator that is not a corporation, are deemed, from the day on which they are incurred, never to have been such expenses incurred by the operator.
1994, c. 47, s. 16.
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