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I-0.4 - Mining Tax Act

Section 43.0.1
Disposition versions

Full text
43.0.1. The Minister may redetermine the credit on duties for the cost of bringing an orebody into production that is provided for in Division II.1 of Chapter V, as it read before being repealed, and make a reassessment
(1)  at any time, if the operator who obtained, under section 32.3, as it read before being repealed, an advance on the credit on duties for the cost of bringing an orebody into production
(a)  has made a misrepresentation that is attributable to negligence or wilful default or has committed fraud in supplying information required under Division II.1 of Chapter V, as it read before being repealed, or
(b)  has filed a waiver with the Minister in the prescribed form containing prescribed information; or
(2)  within four years after the day of sending of the statement determining, in accordance with section 32.5, as it read before being repealed, the amount of the credit on duties for the cost of bringing an orebody into production, in all other cases.
1996, c. 4, s. 10; 2011, c. 6, s. 69; 2015, c. 8, s. 57.
43.0.1. The Minister may redetermine the credit on duties for the cost of bringing an orebody into production that is provided for in Division II.1 of Chapter V, as it read before being repealed, and make a reassessment
(1)  at any time, if the operator who obtained, under section 32.3, as it read before being repealed, an advance on the credit on duties for the cost of bringing an orebody into production
(a)  has made a misrepresentation that is attributable to negligence or wilful default or has committed fraud in supplying information required under Division II.1 of Chapter V, as it read before being repealed, or
(b)  has filed a waiver with the Minister in the form prescribed by the Minister; or
(2)  within four years from the day of mailing of the statement determining, in accordance with section 32.5, as it read before being repealed, the amount of the credit on duties for the cost of bringing an orebody into production, in all other cases.
1996, c. 4, s. 10; 2011, c. 6, s. 69.
43.0.1. The Minister may re-determine the credit on duties for the cost of bringing an orebody into production and make a reassessment
(1)  at any time, if the operator who obtained, under section 32.3, an advance on the credit on duties for the cost of bringing an orebody into production
(a)  has made a misrepresentation that is attributable to negligence or wilful default or has committed any fraud in supplying any information required under Division II.1 of Chapter V; or
(b)  has filed a waiver with the Minister using the form prescribed by the Minister;
(2)  within four years from the day of mailing of the statement determining, in accordance with section 32.5, the amount of the credit on duties for the cost of bringing an orebody into production, in all other cases.
1996, c. 4, s. 10.
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