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I-0.4 - Mining Tax Act

Section 46.1
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46.1. An operator who is entitled to an amount, as a refundable duties credit for losses, for a fiscal year under section 32 is deemed to have paid to the Minister, in respect of its duties payable for the fiscal year, on the last day of the two-month period that follows the end of the fiscal year, an amount equal to that determined as such by the Minister.
1989, c. 43, s. 4; 2011, c. 6, s. 76; 2015, c. 21, s. 86.
46.1. An operator who is entitled to an amount, as a credit on duties refundable for losses, for a fiscal year under section 32 is deemed to have paid to the Minister, in respect of its duties payable for the fiscal year, on the last day of the two-month period that follows the end of the fiscal year, an amount equal to that determined as such by the Minister.
1989, c. 43, s. 4; 2011, c. 6, s. 76.
46.1. Every operator who is entitled to a credit under section 32 is deemed to have paid to the Minister, in respect of the fiscal year referred to therein, in addition to the amounts paid pursuant to section 46, an amount equal to that determined by the Minister as a credit on duties refundable for losses.
1989, c. 43, s. 4.
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