Current Developments in Petroleum Income Taxation

  • Donald H. Watkins
Keywords: Energy Law, Petroleum Law


This paper examines the recent changes in federal oil and gas income tax ation resulting from the April 21,1980 Federal Ways and Means Motion, as well as developments in Revenue Canada policies and case jurispru dence. The provisions of the new Alberta Corporate Income Tax Act are also scrutinized, along with proposals for new Canada-U.S. tax conven tion.