I-0.4 - Mining Tax Act

Section 19.4 Disposition versions

2015-10-21

19.4. An amount referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2 does not include an amount that is

(1)  the capital cost of property taken into account in determining the undepreciated capital cost referred to in the first paragraph of section 9;

(2)  a general and administrative expense relating to exploration and underground core drilling work carried out in Québec and which is otherwise deductible under section 8;

(3)  the cost of acquiring a mining property or an interest therein, payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immovable real right referred to in section 8 of the Mining Act (chapter M-13.1).

1994, c. 47, s. 19; 2011, c. 6, s. 46; 2015, c. 21, s. 65.

2011-06-06

19.4. An amount referred to in subparagraph a of subparagraph 1 of the second paragraph of section 19.2 does not include an amount that is

(1)  the capital cost of property taken into account in determining the undepreciated capital cost referred to in section 9;

(2)  a general and administrative expense relating to exploration and underground core drilling work carried out in Québec and which is otherwise deductible under section 8;

(3)  the cost of acquiring a mining property or an interest therein, payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immovable real right referred to in section 8 of the Mining Act (chapter M-13.1).

1994, c. 47, s. 19; 2011, c. 6, s. 46.

1994-12-21

19.4. An amount referred to in subparagraph a of paragraph 1 of section 19.2 does not include an amount that is

(1)  the capital cost of property taken into account in determining the undepreciated capital cost referred to in section 9;

(2)  a general and administrative expense relating to exploration and underground core drilling work carried out in Québec and which is otherwise deductible under section 8;

(3)  the cost of acquiring a mining property or an interest therein, payment of an option to purchase, staking costs and survey fees related to the delimitation of the property, and fees, duties and rents in respect of an immovable real right referred to in section 8 of the Mining Act (chapter M-13.1).

1994, c. 47, s. 19.