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I-0.4 - Mining Tax Act

Section 46.0.6
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46.0.6. For the purposes of paragraph 1 of section 46.0.4, where the last fiscal year of a predecessor legal person comprises less than 183 days, the first basic provisional account for the first fiscal year of the new legal person is equal to the higher of the amount determined under section 46.0.1 and the first basic provisional account of the predecessor legal person for the preceding fiscal year.
1994, c. 47, s. 45; 1996, c. 4, s. 11.
46.0.6. For the purposes of paragraph 1 of section 46.0.4, where the last fiscal year of a predecessor corporation comprises less than 183 days, the first basic provisional account for the first fiscal year of the new corporation is equal to the higher of the amount determined under section 46.0.1 and the first basic provisional account of the predecessor corporation for the preceding fiscal year.
1994, c. 47, s. 45.
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