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I-0.4 - Mining Tax Act

Section 4.2
Disposition versions

Full text
4.2. For the purposes of this Act, if it may reasonably be considered that one of the main reasons for the separate existence of two or more entities in a fiscal year is to cause a person or partnership to qualify as an eligible operator for that fiscal year, those entities are deemed to be associated with each other in the fiscal year.
2011, c. 6, s. 18.
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