C.C.S.M. c. O37
THE OIL AND GAS PRODUCTION TAX ACT
Back to the Act | Bilingual (PDF) |
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 |