Open AccessFederal Income Taxation of Oil and Gas Operations
Author(s) -
Michael A. Carten
Publication year - 1977
Publication title -
alberta law review
Language(s) - English
Resource type - Journals
eISSN - 1925-8356
pISSN - 0002-4821
DOI - 10.29173/alr600
Subject(s) - principal (computer security) , energy law , petroleum industry , international taxation , income tax , fossil fuel , double taxation , subject (documents) , economics , business , public economics , tax reform , law , political science , waste management , engineering , environmental law , environmental engineering , library science , computer science , operating system
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.