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I-0.4 - Mining Tax Act

Section 46.0.2
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46.0.2. For the purposes of subparagraph b of paragraph 1 of section 46, the second basic provisional account of an operator for a fiscal year is its first basic provisional account for the preceding fiscal year.
For the purpose of determining the second 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 the taxation rate that applies for determining its basic provisional account for the preceding fiscal year, the first basic provisional account must be determined as if the taxation rate used for determining it was replaced by its taxation rate for the particular fiscal year.
1994, c. 47, s. 45; 2011, c. 6, s. 74; 2015, c. 21, s. 85.
46.0.2. For the purposes of subparagraph b of paragraph 1 of section 46, the second basic provisional account of an operator for a fiscal year is its first basic provisional account for the preceding fiscal year.
For the purpose of determining the second 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 the taxation rate that applies for determining its basic provisional account for the preceding fiscal year, the first basic provisional account must be determined as if the taxation rate used for determining it was replaced by its taxation rate for the particular fiscal year.
1994, c. 47, s. 45; 2011, c. 6, s. 74.
46.0.2. For the purposes of subparagraph b of paragraph 1 of section 46, the second basic provisional account of an operator for a fiscal year is its first basic provisional account for the preceding fiscal year.
1994, c. 47, s. 45.
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