Current Developments in Oil and Gas Income Taxation

Federal income taxation is an area ofincreasing concern to the resource industries. The author deals with current developments in the taxation field as they affect the oil and gas industry. The paper gives general over-view of case law and statutes. The applicable budgets, both Federal and Provincial, are also discussed.

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Current Developments in Oil & Gas Income Tax Legislation

Alberta Law Review ◽

10.29173/alr615 ◽

1975 ◽

Vol 13 (1) ◽

pp. 46

Author(s):

C. A. Rae

Keyword(s):

Income Tax ◽

Oil And Gas ◽

Oil And Gas Industry ◽

Case Law ◽

Income Taxation ◽

Gas Industry ◽

Tax Legislation ◽

Resource Industry ◽

Oil Gas

Federal income taxation is an area of increasing concern to the resource industry. Fhe author deals with current developments in the taxation field as they affect the oil and gas industry. This paper provides general over-view of 1973 and 1974 case law and departmental bulletins, and possible future effects of, and questions concerning, some of the May 6,1974 Budget proposals, as they relate to the oil and gas industry.

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A Perspective on Merger Review and Other Current Topics under the Competition Act

Alberta Law Review ◽

10.29173/alr698 ◽

1991 ◽

Vol 29 (1) ◽

pp. 171

Author(s):

Calvin S. Goldman

Keyword(s):

Free Trade Agreement ◽

Review Process ◽

Oil And Gas ◽

Trade Agreement ◽

Oil And Gas Industry ◽

Case Law ◽

Gas Industry ◽

Recent Developments ◽

Potential Impact ◽

Broad Overview

In this article, the author examines recent developments under the federal Competition Act and its potential impact on mergers in the oil and gas industry. The author provides a broad overview of the merger review process and highlights recent Canadian case law on mergers. Implications of the Canada-U.S. Free Trade Agreement on the administration of competition law in Canada are also canvassed.

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Federal Income Taxation of Oil and Gas Operations

Alberta Law Review ◽

10.29173/alr600 ◽

1977 ◽

Vol 15 (3) ◽

pp. 455

Author(s):

M. A. Carten

Keyword(s):

Income Tax ◽

Oil And Gas ◽

Oil And Gas Industry ◽

Income Taxation ◽

Tax System ◽

Basic Principles ◽

Gas Industry ◽

Business Operations ◽

Oil And Gas Operations ◽

Federal Income Tax

In his paper Mr. Carten discusses the Canadian federal income tax system and its application to the oil and gas industry. His principal concern is with those situations in which the taxation of the profits of the industry is not subject to the same basic principles of taxation as are other business operations in Canada.

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Recent Judicial Developments of Interest to Oil and Gas Lawyers

Alberta Law Review ◽

10.29173/alr699 ◽

1991 ◽

Vol 29 (1) ◽

pp. 191

Author(s):

Donald C. Edie

Keyword(s):

Environmental Regulation ◽

Oil And Gas ◽

Oil And Gas Industry ◽

Case Law ◽

Aboriginal Rights ◽

Gas Industry ◽

Trust Law

The author surveys recent Canadian case law in the areas of contract, property and trust law, environmental regulation and aboriginal rights that are likely to impact on practitioners in the oil and gas industry. Although not all cases impact on oil and gas law directly, the principles are, for the most part, readily transferable.

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Area of Mutual Interest Agreements and Canadian Competition Law Considerations

Alberta Law Review ◽

10.29173/alr468 ◽

2016 ◽

Author(s):

Frank Alexander ◽

Erik Arnold

Keyword(s):

United States ◽

Oil And Gas ◽

Technical Information ◽

Competition Law ◽

Oil And Gas Industry ◽

Case Law ◽

The United States ◽

Gas Industry ◽

Mutual Interest ◽

The Subject

Area of Mutual Interest Agreements (AMIAs) are a common feature within the Canadian oil and gas industry. These agreements are usually entered into for the purposes of sharing technical information between two or more parties. This article explores the implications of the various types of AMIAs in relation to the Competition Act. While there is essentially no applicable Canadian case law on the subject, this article examines the potential civil and criminal penalties that the Competition Act may impose. In addition to detailing the statutory landscape in Canada, this article looks at how this issue has unfolded in the United States.

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Current Developments in Oil and Gas Taxation

Alberta Law Review ◽

10.29173/alr638 ◽

1972 ◽

Vol 10 (3) ◽

pp. 506

Author(s):

John G. McDonald, Q.C.

Keyword(s):

Growth And Development ◽

Oil And Gas ◽

Oil And Gas Industry ◽

Income Taxation ◽

Law Reform ◽

Tax Law ◽

Gas Industry ◽

Gas Drilling ◽

Oil And Gas Drilling ◽

Exploration And Development

Canadian tax law reform which began with the Carter Royal Commis sion on Taxation has culminated in Bill C-259. This article summarizes the current law with respect to income taxation of oil and gas produc tion and then outlines and analyzes the changes in the taxation of the oil and gas industry contained in Bill C-259. The article discusses exploration and development expenses, depletion allowances, the pur chase and sale of oil and gas rights, oil and gas drilling funds, and concludes with the comment that the new law would not appear to unduly impede the growth and development of the Canadian oil and gas industry.

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Under Construction: A Close Examination of Recent Construction Law Developments and Their Impact on the Oil and Gas Industry

Alberta Law Review ◽

10.29173/alr2581 ◽

2019 ◽

pp. 411

Author(s):

Kevin E. Barr ◽

Theron W. Davis

Keyword(s):

Critical Analysis ◽

Oil And Gas ◽

Oil And Gas Industry ◽

Case Law ◽

Gas Industry ◽

Related Case ◽

The Law ◽

Construction Law ◽

Under Construction ◽

Oil And Gas Sector

This article surveys recent construction-related case law pertaining to the oil and gas sector, and examines how these decisions impact the law of bonding, tendering, liens, and arbitration. The authors review jurisprudence, legislation, and contractual language in these areas, and provide a critical analysis of the law in order to suggest improvements and anticipate future innovations. The authors also provide practical advice regarding mechanisms that owners, contractors, and subcontractors can employ to protect themselves from risks and uncertainties in contemporary construction law, with a view to avoiding disputes and if necessary, resolving them. This article serves both as an illustration of the structure of contemporary construction law as-built, and as a blueprint for those aspects of the law that are still under construction.

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