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I-0.4 - Mining Tax Act

Section 14
Disposition versions

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14. (Repealed).
1975, c. 30, s. 14; 1994, c. 47, s. 14; 2015, c. 21, s. 62.
14. Where the fiscal year of an operator comprises fewer than 12 months, the depreciation allowance shall not exceed the proportion of the maximum amount deductible under section 10 that the number of days in the fiscal year is of 365.
1975, c. 30, s. 14; 1994, c. 47, s. 14.
14. Where an operator’s fiscal year is less than twelve months, the depreciation allowance must be reduced in such proportion as the number of complete months included in that fiscal year bears to twelve.
1975, c. 30, s. 14.
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