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I-0.4 - Mining Tax Act

Section 46.0.3
Disposition versions

Full text
46.0.3. Notwithstanding section 46.0.1, where the preceding fiscal year of an operator comprises less than 183 days, its first basic provisional account for the fiscal year is equal to the higher of the amount determined under section 46.0.1 and the amount that would be determined thereunder if “preceding fiscal year” were a reference to the last fiscal year of the operator which comprised more than 182 days.
1994, c. 47, s. 45.
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