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I-0.4 - Mining Tax Act
Section 46.0.1
Disposition versions
46.0.1. For the purposes of subparagraph a of paragraph 1 of section 46, the first basic provisional account of an operator for a fiscal year is the proportion of the operator’s duties payable for the preceding fiscal year that 365 is of the number of days in the fiscal year.
For the purpose of determining the first basic provisional account of an operator for a particular fiscal year that ends after 30 March 2010 and begins before 1 January 2014, if its taxation rate for the particular fiscal year is different from its taxation rate for the preceding fiscal year, its duties payable for the preceding fiscal year must be determined as if its taxation rate for the preceding fiscal year was replaced by its taxation rate for the particular fiscal year.
46.0.1. For the purposes of subparagraph a of paragraph 1 of section 46, the first basic provisional account of an operator for a fiscal year is the proportion of the operator’s duties payable for the preceding fiscal year that 365 is of the number of days in the fiscal year.
For the purpose of determining the first basic provisional account of an operator for a particular fiscal year that ends after 30 March 2010, if its taxation rate for the particular fiscal year is different from its taxation rate for the preceding fiscal year, its duties payable for the preceding fiscal year must be determined as if its taxation rate for the preceding fiscal year was replaced by its taxation rate for the particular fiscal year.
46.0.1. For the purposes of subparagraph a of paragraph 1 of section 46, the first basic provisional account of an operator for a fiscal year is the proportion of the operator’s duties payable for the preceding fiscal year that 365 is of the number of days in the fiscal year.
