I-0.4 - Mining Tax Act

Section 43.2 Disposition versions

2011-06-06

43.2. (Repealed).

1985, c. 39, s. 10; 1994, c. 47, s. 43; 2011, c. 6, s. 70.

1994-12-21

43.2. An operator who sustains an annual loss in a fiscal year may amend the return he has filed for a previous fiscal year only for the purposes of claiming or changing a deduction provided for in section 33 and changing a deduction provided for in section 31.1, by sending a claim to the Minister on the form prescribed by the Minister before 12 May 1994 and within three years from the day on or before which he was required to file the return or, if he filed it before the time limit prescribed by law, from that day.

The Minister shall then re-determine the duties payable and the interest and penalties, if any, the deferrable credit on duties and the credit on duties for losses for the previous fiscal year and for any relevant fiscal year not prior to that year.

1985, c. 39, s. 10; 1994, c. 47, s. 43.

1985-12-19

43.2. An operator who sustains an annual loss in a fiscal year may amend the return he has filed for a previous fiscal year only for the purposes of claiming or changing a deduction provided for in section 33 and changing a deduction provided for in section 31.1, by sending a claim to the Minister, in prescribed form and tenor, within three years from the day on which or prior to which he was required to file the return or, if he filed it before the time limit prescribed by law, from that day.

The Minister shall then re-determine the duties payable and the interest and penalties exigible, as the case may be, for the previous fiscal year and for any relevant fiscal year not prior to that year.

1985, c. 39, s. 10.