Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-0.4 - Mining Tax Act

Section 46.1
Disposition versions

Full text
46.1. An operator who is entitled to an amount, as a refundable duties credit for losses, for a fiscal year under section 32 is deemed to have paid to the Minister, in respect of its duties payable for the fiscal year, on the last day of the two-month period that follows the end of the fiscal year, an amount equal to that determined as such by the Minister.
1989, c. 43, s. 4; 2011, c. 6, s. 76; 2015, c. 21, s. 86.
46.1. An operator who is entitled to an amount, as a credit on duties refundable for losses, for a fiscal year under section 32 is deemed to have paid to the Minister, in respect of its duties payable for the fiscal year, on the last day of the two-month period that follows the end of the fiscal year, an amount equal to that determined as such by the Minister.
1989, c. 43, s. 4; 2011, c. 6, s. 76.
46.1. Every operator who is entitled to a credit under section 32 is deemed to have paid to the Minister, in respect of the fiscal year referred to therein, in addition to the amounts paid pursuant to section 46, an amount equal to that determined by the Minister as a credit on duties refundable for losses.
1989, c. 43, s. 4.
© Gouvernement du Québec