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C.C.S.M. c. O37: Table of Contents

C.C.S.M. c. O37

THE OIL AND GAS PRODUCTION TAX ACT

1(1) Definitions
(2) Application of definitions in Oil and Gas Act
2(1) Imposition of tax on oil and gas
(2) L.G. in C. may waive or reduce tax
3 Holder of working interest liable for tax
4 Operator to pay tax
5(1) Designation of holder as special operator
(2) Director may require security
(3) Special operator to pay tax
(4) Applicant to provide address for service
(5) Operator to provide information
6 Deductions from tax
7(1) Operator to keep records
(2) Standards
(3) Extension of time period
8(1) Tax payment to include a return
(2) Penalty for failure to file return
9(1) Director may demand information
(2) Penalty for failure to provide information
10(1) Registrar may conduct audit
(2) Records and books kept outside the province
11 Confidentiality of information
12 Application of Oil and Gas Act to collection
13(1) Director may serve notice of non-compliance
(2) Shut down notice and application of Part 15 of Oil and Gas Act
14(1) Appeal of tax or penalty to minister
(2) Minister may refer matter to board
(3) Appeal to Queen's Bench
15 Penalties under this Act
16(1) Offences
(2) Penalties
(3) Evasion
(4) Corporate officers and directors
17 Service of documents
18 Director's certificate admissible in evidence
19(1) Regulations
(2) Establishment of classes of oil and gas for tax calculation
20 Transitional: appeals
21
22 Repeal
23 C.C.S.M. reference
24 Coming into force