Regulation 3900

Subsection 3900(1)

Administrative Policy

31 January 1992 Memorandum (Tax Window, No. 15, p. 16, ΒΆ1678)

Penalties and interest on B.C. mining taxes are not deductible under s. 20(1)(v).

Subsection 3900(2)

Administrative Policy

1 December 2014 External T.I. 2014-0559451E5 - Deduction pursuant to paragraph 20(1)(v)

Canco, which mines in Quebec, has a calendar taxation year for purposes of the Act and the Quebec Mining Tax Act ("QMTA"), but has a deemed year...

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