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I-0.4 - Mining Tax Act

Section 25
Disposition versions

Full text
25. Where the fiscal year of an operator comprises fewer than 12 months, the amount determined under subparagraph 2 of the second paragraph of section 20.1 or 21 must be reduced by the proportion of the amount that the number of days by which 365 exceeds the number of days in the fiscal year is of 365.
1975, c. 30, s. 25; 1994, c. 47, s. 26; 1999, c. 83, s. 16; 2011, c. 6, s. 53; 2015, c. 21, s. 68.
25. Where the fiscal year of an operator comprises fewer than 12 months, the amount determined under subparagraph 2 of the second paragraph of section 21 shall be reduced by the proportion of the amount that the number of days by which 365 exceeds the number of days in the fiscal year is of 365.
1975, c. 30, s. 25; 1994, c. 47, s. 26; 1999, c. 83, s. 16; 2011, c. 6, s. 53.
25. Where the fiscal year of an operator comprises fewer than 12 months, the amount determined under subparagraph a or b of paragraph 1 of section 21 shall be reduced by the proportion of the amount that the number of days by which 365 exceeds the number of days in the fiscal year is of 365.
1975, c. 30, s. 25; 1994, c. 47, s. 26; 1999, c. 83, s. 16.
25. Where the fiscal year of an operator comprises fewer than 12 months, the amount determined under paragraph 1 of section 21 shall be reduced by the proportion of that amount that the remainder of 365 and the number of days in that fiscal year is of 365.
1975, c. 30, s. 25; 1994, c. 47, s. 26.
25. Where an operator’s fiscal year is less than twelve months, the treatment allowance shall be reduced in such proportion as the number of complete months included in that fiscal year bears to twelve.
1975, c. 30, s. 25.
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