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 |