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Gypsum Mining Calculation of Income Regulations

made under subsection 7(1) of the

Gypsum Mining Income Tax Act

R.S.N.S. 1989, c. 190

O.I.C. 2008-176 (March 31, 2008, effective April 1, 2008), N.S. Reg. 172/2008


1     These regulations may be cited as the Gypsum Mining Calculation of Income Regulations.

Rate for calculating aggregate amount of income from gypsum mining

2     For the purpose of a statement permitted by Section 7 of the Act to be submitted in lieu of a detailed statement, the rate at which the aggregate amount of income derived from gypsum mining operations is calculated is $0.52 per ton of the gypsum mined.