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I-0.4 - Mining Tax Act
Section 46.0.4
Disposition versions
46.0.4. Notwithstanding sections 46.0.1 and 46.0.2, for the purposes of the first fiscal year of a new legal person resulting from an amalgamation,
(1) the first basic provisional account of the new legal person for the fiscal year is the aggregate of all amounts each of which would be the first basic provisional account of a predecessor legal person for the fiscal year; and
(2) the second basic provisional account of the new legal person for the fiscal year is the aggregate of all amounts each of which is the first basic provisional account of a predecessor legal person for its fiscal year preceding the fiscal year.
46.0.4. Notwithstanding sections 46.0.1 and 46.0.2, for the purposes of the first fiscal year of a new legal person resulting from an amalgamation within the meaning of section 1,
(1) the first basic provisional account of the new legal person for the fiscal year is the aggregate of all amounts each of which would be the first basic provisional account of a predecessor legal person for the fiscal year; and
(2) the second basic provisional account of the new legal person for the fiscal year is the aggregate of all amounts each of which is the first basic provisional account of a predecessor legal person for its fiscal year preceding the fiscal year.
46.0.4. Notwithstanding sections 46.0.1 and 46.0.2, for the purposes of the first fiscal year of a new corporation resulting from an amalgamation within the meaning of section 1,
(1) the first basic provisional account of the new corporation for the fiscal year is the aggregate of all amounts each of which would be the first basic provisional account of a predecessor corporation for the fiscal year; and
(2) the second basic provisional account of the new corporation for the fiscal year is the aggregate of all amounts each of which is the first basic provisional account of a predecessor corporation for its fiscal year preceding the fiscal year.
