Oil and Gas Taxation in Canada

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Framework for investment in the Canadian oil and gas sector

This publication summarizes the main features of how Canadian oil and gas operations are taxed by the Canadian government and primarily the provincial governments of Alberta, British Columbia and Saskatchewan. It covers such topics as:

  • Basic framework of the Canadian system
  • Federal income tax
  • Provincial income tax
  • Taxation of oil sands operations
  • Partnerships and joint ventures
  • Publicly traded trust structures
  • Capital tax
  • Scientific research and experimental development
  • Indirect taxes
  • Alberta's royalty regime

The appendices illustrate relevant calculations.