Federal Income Taxation of Oil and Gas Operations

Authors

  • M. A. Carten

DOI:

https://doi.org/10.29173/alr600

Keywords:

Energy Law, Petroleum Law

Abstract

In his paper Mr. Carten discusses the Canadian federal income tax system and its application to the oil and gas industry. His principal concern is with those situations in which the taxation of the profits of the industry is not subject to the same basic principles of taxation as are other business operations in Canada.

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Issue

Vol 15, No 3: Petroleum Law Supplement

Section

Articles

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