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I-0.4 - Mining Tax Act

Section 35.2
Disposition versions

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35.2. Where an amalgamation takes place, the fiscal year of each predecessor legal person that is an operator referred to in section 5 is deemed to end immediately before the amalgamation and the first fiscal year of the new legal person is deemed to begin at the time of the amalgamation.
1994, c. 47, s. 38; 1996, c. 4, s. 11.
35.2. Where an amalgamation takes place, the fiscal year of each predecessor corporation that is an operator referred to in section 5 is deemed to end immediately before the amalgamation and the first fiscal year of the new corporation is deemed to begin at the time of the amalgamation.
1994, c. 47, s. 38.
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