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I-0.4 - Mining Tax Act

Section 60.1
Disposition versions

Full text
60.1. (Repealed).
1985, c. 39, s. 16; 2011, c. 6, s. 85.
60.1. Where an operator sustains an annual loss in a fiscal year, that part of an overpayment made by the operator for a previous fiscal year resulting directly or indirectly from the filing of a claim pursuant to section 43.2 is deemed, for the purposes of section 60, to have been paid on the latest of the following dates:
(a)  the day following the day on which the claim was directly or indirectly filed for the previous fiscal year;
(b)  the day following the day on or before which a return was required to be filed for the fiscal year in which the operator sustained the annual loss;
(c)  the day following the day on which the return was filed.
1985, c. 39, s. 16.
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