I-0.4 - Mining Tax Act

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2. In this Act, the expression fiscal year means the period for which the mining operation accounts of an operator are ordinarily made up each year and, in the absence of an established practice, the fiscal year adopted by the operator.
Nevertheless, no fiscal year shall exceed fifty-three weeks and no change shall be made therein without the written authorization of the Minister.
1975, c. 30, s. 2; 1994, c. 47, s. 2.
2. In this act, the expression fiscal year means the period for which the business accounts of an operator are ordinarily made up each year and, in the absence of an established practice, the fiscal year adopted by the operator.
Nevertheless, no fiscal year shall exceed fifty-three weeks and no change shall be made therein without the written authorization of the Minister.
1975, c. 30, s. 2.