Lois et règlements codifiés
Lois codifiées
Règlements codifiés
Lois et règlements annuels
Lois annuelles
Règlements annuels
Information complémentaire
L’Éditeur officiel du Québec
Quoi de neuf?
Note d’information
Politique du ministre de la Justice
Lois : Modifications
Lois : Dispositions non en vigueur
Lois : Entrées en vigueur
Lois annuelles : Versions PDF depuis 1996
Règlements : Modifications
Règlements annuels : Versions PDF depuis 1996
Décisions des tribunaux
I-0.4 - Mining Tax Act
FrançaisArticle 10.1.1
Versions de la disposition
10.1.1. Subject to section 9.1.1, the amount that an operator may deduct, under subparagraph b of subparagraph 2 of the fourth paragraph of section 8, as a depreciation allowance in computing the operator’s annual earnings from a mine for a fiscal year in respect of class 4 property must not exceed the portion, reasonably attributable to the operation of the mine, of the lesser of
1° the amount obtained by multiplying the undepreciated capital cost of property of that class at the end of that fiscal year before any deduction under that subparagraph b at the end of that fiscal year, by 30%; and
2° if the operator no longer owns property of that class at the end of the fiscal year, nil.
Despite the first paragraph, an operator may deduct an amount as a depreciation allowance in respect of class 4 property in computing its annual earnings from a mine it operates for a fiscal year only if it deducts the maximum amount as a depreciation allowance in respect of class 1 property, class 2 property and class 3 property in computing its annual earnings from the mine for the fiscal year.
10.1.1. Subject to section 14, the amount that an operator may deduct, under subparagraph b of subparagraph 2 of the fourth paragraph of section 8, as a depreciation allowance in computing the operator’s annual earnings from a mine for a fiscal year in respect of class 4 property must not exceed the portion, reasonably attributable to the operation of the mine, of the lesser of
1° the amount obtained by multiplying the undepreciated portion of the capital cost of property of that class at the end of that fiscal year before any deduction under that subparagraph b at the end of that fiscal year, by 30%; and
2° if the operator no longer owns property of that class at the end of the fiscal year, nil.
Despite the first paragraph, an operator shall not deduct an amount as a depreciation allowance in computing the operator’s annual earnings from a mine for a fiscal year in respect of class 4 property if the undepreciated portion of the capital cost of the operator’s class 1 property, class 2 property and class 3 property, at the end of the fiscal year, reduced by the amount the operator deducts in respect of such property, for that fiscal year, is greater than zero.
