Oil and Gas Taxation in Canada

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Framework for investing in the Canadian oil and gas sector

Oil and gas taxation in Canada 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, Saskatchewan, New Brunswick, Nova Scotia, and Newfoundland and Labrador. Topics covered are:

  • Basic framework of the Canadian system
  • Federal income tax
  • Provincial income tax and resource surcharge
  • Taxation of oil sands operations
  • Partnerships, joint ventures and publicly traded trusts
  • Scientific research and experimental development
  • Indirect taxes
  • Royalty regimes
  • Liquefied natural gas

Appendices illustrate relevant calculations.