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I-0.4 - Mining Tax Act

Section 9.1
Disposition versions

Full text
9.1. For the purposes of this Act, if an operator has received or is entitled to receive government assistance in respect of property or for the acquisition of property, the capital cost to the operator of the property at a particular time is deemed to be equal to the amount by which the total of the capital cost of the property, determined without reference to this section and section 9.2, and the amount of the assistance in respect of the property, repaid by the operator pursuant to a legal obligation, before alienation of the property and before the particular time, exceeds the amount of assistance that the operator received or is entitled to receive, before the particular time, in respect of the property before its alienation.
1994, c. 47, s. 11; 2011, c. 6, s. 28; 2021, c. 36, s. 39.
9.1. For the purposes of this Act, if an operator has received or is entitled to receive government assistance in respect of property or for the acquisition of property, the capital cost to the operator of the property at a particular time is deemed to be the amount by which the total of the capital cost of the property, determined without reference to this section, and the amount of the assistance in respect of the property, repaid by the operator pursuant to a legal obligation, before alienation of the property and before the particular time, exceeds the amount of assistance that the operator received or is entitled to receive, before the particular time, in respect of the property before its alienation.
1994, c. 47, s. 11; 2011, c. 6, s. 28.
9.1. For the purposes of this Act, where an operator has received or is entitled to receive government assistance in respect of property or for the acquisition of property, the capital cost to the operator of the property at a particular time is deemed to be the amount by which the total of the capital cost of the property, determined without reference to this section or section 9.2, and the amount of the assistance in respect of the property, repaid by the operator pursuant to an obligation to do so, before alienation of the property and before the particular time, exceeds the amount of assistance that the operator received or is entitled to receive, before the particular time, in respect of the property before its alienation.
1994, c. 47, s. 11.
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