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I-0.4 - Mining Tax Act

Section 23
Disposition versions

Full text
23. (Repealed).
1975, c. 30, s. 23; 1994, c. 47, s. 24; 1999, c. 83, s. 15; 2011, c. 6, s. 52.
23. Where property is used in a fiscal year both for the processing of ore and for another purpose, the part of the amount determined under subparagraph a of paragraph 1 of section 21 that relates to that property shall be reduced by an amount equal to the proportion of that part of the amount, determined without reference to this section or section 23.1, that the use of the property for a purpose other than processing for that fiscal year is of the total use of the property for that fiscal year.
1975, c. 30, s. 23; 1994, c. 47, s. 24; 1999, c. 83, s. 15.
23. Where property is used in a fiscal year both for the processing of ore and for another purpose, the part of the amount determined under paragraph 1 of section 21 that relates to that property shall be reduced by an amount equal to the proportion of that part of the amount, determined without reference to this section or section 23.1, that the use of the property for a purpose other than the processing of ore for that fiscal year is of the total use of the property for that fiscal year.
1975, c. 30, s. 23; 1994, c. 47, s. 24.
23. Where property the cost of which is taken into account in computing the treatment allowance is used in a fiscal year both for the processing or treatment of mineral substances and for another purpose, the treatment allowance in respect of that property shall be reduced in such proportion as its use for the processing or treatment of mineral substances bears to its whole use.
1975, c. 30, s. 23.
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