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I-0.4 - Mining Tax Act

Section 16.13.5
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16.13.5. The amount that an operator may deduct, as a sustainable development certification allowance, under subparagraph j of subparagraph 2 of the second paragraph of section 8, in computing its annual profit for a fiscal year that ends after 21 March 2019, must not exceed its cumulative sustainable development certification expenses at the end of the fiscal year.
2020, c. 16, s. 18.
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