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Versions of s. 127.49(1), definition “ctm use”, para (b)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source
    activities described in aparagraph (a) or (b) of the definition qualifying mineral activity producingif the property is used to produce primarily qualifying materials, determined based on the value of all commercial outputs in accordance with subsection (2.2); or substantially all qualifying materials. (utilisation pour la FTP)
    Full text

    activities described in paragraph (a) or (b) of the definition qualifying mineral activity if the property is used to produce primarily qualifying materials, determined based on the value of all commercial outputs in accordance with subsection (2.2); or

  2. 2024-06-20 to 2026-03-26 View Source

    in a qualifying mineral activity producing all or substantially all qualifying materials. (utilisation pour la FTP)