AbstractIn these times of rapidly escalating prices for resources, the provinces of Western Canada have turned their attention to extracting from the resource industry higher return for the citizens in an attempt to provide for the future when the resources are near depletion. This phenomenon is especially noticeable in Alberta. In this article Mr. Mackintosh discusses mineral taxation laws in Alberta and compares them with the corresponding laws of Saskatchewan and British Columbia. The author discusses the constitutionality and interpretation of the new mineral taxation laws and raises some specific problems in applying the legislation.
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