Open AccessCurrent Developments in Petroleum Income Taxation
Author(s) -
Donald H. Watkins
Publication year - 1981
Publication title -
alberta law review
Language(s) - English
Resource type - Journals
eISSN - 1925-8356
pISSN - 0002-4821
DOI - 10.29173/alr578
Subject(s) - revenue , income tax , tax revenue , economics , public economics , international taxation , petroleum , state income tax , tax policy , double taxation , economic policy , tax reform , business , accounting , chemistry , organic chemistry
This paper examines the recent changes in federal oil and gas income tax ation resulting from the April 21,1980 Federal Ways and Means Motion, as well as developments in Revenue Canada policies and case jurispru dence. The provisions of the new Alberta Corporate Income Tax Act are also scrutinized, along with proposals for new Canada-U.S. tax conven tion.