Open AccessMineral Taxation
Author(s) -
Murray F. Mackintosh
Publication year - 1975
Publication title -
alberta law review
Language(s) - English
Resource type - Journals
eISSN - 1925-8356
pISSN - 0002-4821
DOI - 10.29173/alr619
Subject(s) - constitutionality , legislation , mineral resource classification , interpretation (philosophy) , law , resource (disambiguation) , economics , natural resource economics , business , political science , supreme court , geochemistry , computer network , computer science , geology , programming language
In these times of rapidly escalating prices for resources, the provinces of Western Canada have turned their attention to extracting from the resource industry higher return for the citizens in an attempt to provide for the future when the resources are near depletion. This phenomenon is especially noticeable in Alberta. In this article Mr. Mackintosh discusses mineral taxation laws in Alberta and compares them with the corresponding laws of Saskatchewan and British Columbia. The author discusses the constitutionality and interpretation of the new mineral taxation laws and raises some specific problems in applying the legislation.