C.C.S.M. c. O37
The Oil and Gas Production Tax Act
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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) |