Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-0.4 - Mining Tax Act

Section 8.1
Disposition versions

Full text
8.1. Despite section 4.3, if, for the purpose of determining an operator’s annual profit for a fiscal year, the amount determined by the formula in the first paragraph of section 8 is less than zero, that amount, expressed as a positive number, is the operator’s annual loss for the fiscal year.
1985, c. 39, s. 2; 2011, c. 6, s. 23.
8.1. The annual loss of an operator for a fiscal year is the amount of such loss computed in accordance with the provisions of this chapter which relate to the computation of the annual profit, adapted as required.
1985, c. 39, s. 2.
© Gouvernement du Québec