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I-0.4 - Mining Tax Act

Section 46.0.5
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46.0.5. Notwithstanding sections 46.0.1 and 46.0.3, for the purposes of the second fiscal year of a new legal person referred to in section 46.0.4, where the preceding fiscal year of the new legal person comprised less than 183 days, the first basic provisional account of the new legal person for its second fiscal year is equal to the higher of the amount determined under section 46.0.1 and its first basic provisional account for the preceding fiscal year.
1994, c. 47, s. 45; 1996, c. 4, s. 11.
46.0.5. Notwithstanding sections 46.0.1 and 46.0.3, for the purposes of the second fiscal year of a new corporation referred to in section 46.0.4, where the preceding fiscal year of the new corporation comprised less than 183 days, the first basic provisional account of the new corporation for its second fiscal year is equal to the higher of the amount determined under section 46.0.1 and its first basic provisional account for the preceding fiscal year.
1994, c. 47, s. 45.
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