I-0.4 - Mining Tax Act

Français
Texte complet
4.10. For the purpose of applying this Act to an operator’s reversionary year, section 4.8 is to be read as if
1°  Canadian currency year was replaced by functional currency year in
a)  the portion before paragraph 1,
b)  paragraph 1,
c)  subparagraph b of paragraph 2, and
d)  paragraph 3; and
2°  functional currency year, Canadian currency and the operator’s elected functional currency in the portion before paragraph 1 were replaced, respectively, by reversionary year, the operator’s elected functional currency and Canadian currency.
2011, c. 6, s. 18.