C.C.S.M. c. O37
The Oil and Gas Production Tax Act
| Back to the Act | Bilingual (PDF) |
Table of Contents
| 1 | Definitions | |
| (2) | Application of definitions in Oil and Gas Act | |
| 2 | 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 | 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 | Operator to keep records | |
| (2) | Standards | |
| (3) | Extension of time period | |
| 8 | Tax payment to include a return | |
| (2) | Penalty for failure to file return | |
| 9 | Director may demand information | |
| (2) | Penalty for failure to provide information | |
| 10 | 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 | Director may serve notice of non-compliance | |
| (2) | Shut down notice and application of Part 15 of Oil and Gas Act | |
| 14 | Appeal of tax or penalty to minister | |
| (2) | Minister may refer matter to board | |
| (3) | Appeal to King's Bench | |
| 15 | Penalties under this Act | |
| 16 | Offences | |
| (2) | Penalties | |
| (3) | Evasion | |
| (4) | Corporate officers and directors | |
| 17 | Service of documents | |
| 18 | Director's certificate admissible in evidence | |
| 19 | Regulations | |
| (2) | Establishment of classes of oil and gas for tax calculation | |
| 20 | Transitional: appeals | |
| 21 | [amendments to The Oil and Gas Act] | |
| 22 | Repeal | |
| 23 | C.C.S.M. reference | |
| 24 | Coming into force |
| Back to the Act | Bilingual (PDF) |