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Canadian Resource Taxation
In an area that is constantly changing, you can't afford to leave anything to chance. That's why you need to keep this authoritative "resource" close at hand. In one convenient volume you get the straight answers on tax planning and compliance for the mining, and oil and gas resource sectors quickly and easily. The book discusses in detail the various expenses relating to resource taxation and the calculation of income and the claiming of deductions. It covers significant taxation areas such as flow-through shares and successor corporation rules.
The handy table of cases, statutes key, and index are designed to provide you with reference tools to easily find the information you need.
• Table of Cases
• Table of Statutes
• The Statutory Scheme
• Summary of Definitions and Terms
• Taxation of Resource Revenues
• Deduction of Expenditures
• Depletion and Other Allowances
• Resource Allowance
• Successor Corporation Rules
• Flow-Through Shares
• Corporate Reorganizations
• Joint Exploration Corporations
• Part IX Tax
• Part XII Tax
• Part XII.1 Tax
• Qualifying Environmental Trusts
• Industrial Mineral Mines
• Prospectors and Grubstakers
• Carrying On Business in a Foreign Jurisdiction
• Debt Forgiveness
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