Download or read book Canadian Taxation of Oil and Gas Income written by John V. Krukowski and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil and Gas Production and Taxes written by Canadian Tax Foundation and published by . This book was released on 1963 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Canadian Taxation of Oil and Gas Income written by E. Nicolaas Holland and published by Don Mills, Ont. : CCH Canadian. This book was released on 1979 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Canadian Oil and Gas Income written by Joseph B. Katchen and published by Don Mills, Ont. : R. De Boo. This book was released on 1986 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Oil and Gas Income written by Clark W. Breeding and published by . This book was released on 1954 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil Gas Tax Quarterly written by and published by . This book was released on 1966 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Canadian Taxation of Oil and Gas Income written by E. Nicolaas Holland and published by . This book was released on 1979 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comments Re Taxation of the Oil and Gas Industry written by Alfred Gordon Burton and published by . This book was released on 1966 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oil and Gas in Canada written by John F. Helliwell and published by Canadian Tax Foundation = Association canadienne d'études fiscales. This book was released on 1989 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical overview of the oil and gas policy in Canada and its taxation.

Download or read book Measuring Effective Tax Rates for Oil and Gas in Canada written by Jack Mintz and published by . This book was released on 2017 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this report is to provide cost of capital formulae for assessing the effects of taxation on the incentive to invest in oil and gas industries in Canada.The analysis is based on the assumption that businesses invest in capital until the after-tax rate of return on capital is equal to the tax-adjusted cost of capital. The cost of capital in absence of taxation is the inflation-adjusted cost of finance. The after-tax rate of return on capital is the annualized profit earned on a project net of the taxes paid by the businesses. For this purpose, we include corporate income, sales and other capital-related taxes as applied to oil and gas investments.For oil and gas taxation, it is necessary to account for royalties in a special way. Royalties are payment made by businesses for the right to extract oil and gas from land owned by the property holder. The land is owned by the province so the royalties are a rental payment for the benefit received from extracting the product from provincial lands. Thus, provincial royalty payments are a cost to oil and gas companies for using public property.However, since the provincial government is responsible for the royalty regime and could use taxes like the corporate income tax to extract revenue, one might think of royalties as part of the overall fiscal regime to raise revenue. In principle, one should subtract the rental benefit received from oil and gas businesses from taxes and royalty payments to assess the overall fiscal impact. This is impossible to do without measuring some explicit rental rate for use of provincial property. Further, royalty payments may distort economic decisions unlike a payment based on the economic rents earned on oil and gas projects. Instead, for comparability across jurisdictions, one might calculate the aggregate tax and royalty effective tax rates (such as between Alberta and Texas).

Download or read book The Appropriate Income Tax Treatment of the Canadian Oil and Gas Industry written by Banff Oil Ltd and published by . This book was released on 1967 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Oil and Gas Taxation written by Joseph B. Katchen and published by . This book was released on 1979 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proceedings of the Annual Institute on Oil and Gas Law and Taxation as it Affects the Oil and Gas Industry written by and published by . This book was released on 1953 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Canadian Tax Papers written by and published by . This book was released on 1963 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Supplementary Submission to the Royal Commission on Canada s Economic Future with Respect to Income Tax Applicable to the Oil and Gas Industry in Canada written by Canadian Petroleum Association and published by . This book was released on 1956 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Canadian Petroleum Industry written by Canada. Petroleum Monitoring and Energy Statistics Division and published by . This book was released on 1994 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes the financial performance of the oil and gas industry in Canada during the first 6 months of the year. The report is based on data from 150 companies accounting for 90% of total revenues of the petroleum industry. The report lists noteworthy happenings in the industry, gives highlights of the 6-month period, then details financial performance, sources and uses of funds, comparative performance with other industries, international flows of funds compared to the previous year, capital structures compared to the previous year, and gives income tax-related data for the current and previous years.

Download or read book Oil and Gas Tax written by Denney L. Wright and published by Aspen Publishing. This book was released on 2019-11-14 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of oil and gas is one of the more complicated areas of the U.S. federal income tax law. Unique principleshave developed over the years as Congress, the IRS, the courts and taxpayers have designed, interpreted, and pursued energy development. Taxpayers and the government have had to deal with the high risk and significant costs associated with oil and gas development, all within the context of oil and gas production being a core national security priority through the years. The unconventional revolution combined with continued significant conventional development has caused a renewed interest in these matters. Taxation is always crucial in judging the economics of oil and gasdevelopment, so this casebook should prove timely as taxpayers and financial advisors renew their interest — or immerse themselves for the first time — in these concepts and principles. A particular challenge is application of conventional rulesto unconventional production processes, which is highlighted and explored in this timely casebook. The aim of Chapter 1 is to provide an overview of the history of oil and gas development in the United States, as well as to introduce basic federal income tax concepts. This knowledge will facilitate the in-depth study of U.S federal oil and gas taxation in Chapters 2–11. Professors and students will benefit from: Discussion of historic oil and gas industry and general federal income tax issues Discussion of oil and gas tax principles, provisions and policies, highlighting unique aspects of the law Text that fits unconventional development into the conventional tax rules developed over the years Practitioners will benefit from: Refresh of oil and gas tax issues contained in a casebook dedicated entirely to oil and gas tax matters Comparison and contrast of unconventional and conventional principles, policies and tax rules