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I-0.4 - Mining Tax Act

Section 30.4
Disposition versions

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30.4. Where the fiscal year of an operator comprises fewer than 12 months, the operator’s reduced-rate taxable amount for the fiscal year is equal to the proportion of that amount, determined in accordance with sections 30.2 and 30.3, that the number of days in the fiscal year is of 365.
2015, c. 21, s. 72.
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