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I-0.4 - Mining Tax Act

Section 32.5
Disposition versions

Full text
32.5. (Repealed).
1996, c. 4, s. 9; 2011, c. 6, s. 62.
32.5. The Minister shall determine, after the fourth fiscal year following the fiscal year during which a qualified operator has received an amount under section 32.3, the amount of the credit on duties for the cost of bringing an orebody into production to which the operator is entitled, which is the lesser of the following amounts:
(1)  12% of the aggregate of all amounts each of which is a qualified expense of the operator;
(2)  12% of the capital from the qualified investment;
(3)  $3,000,000.
1996, c. 4, s. 9.
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