Introduction to resource taxation in Canada
By: C. Anne Calverley, Q.C., B.A., LLB.  and Brian R. Carr., Partner, KPMG Law LLP
Contributors: Carr, Brian R., author
Publisher: Carswell
Published: 2014
Place of publication: Toronto
Language: eng
Number of pages: 399
ISBN-13: 9780779863549
Subjects: Natural resources; Taxation; Law and legislation; Income tax
Description: In an area that is constantly changing, you cannot afford to leave anything to chance. The authors of the definitive reference work, Canadian Resource Taxation, have written this convenient portable volume to provide you with a straightforward overview of taxation of the Canadian mining, oil and gas, and renewable energy resource sectors. The book discusses the various expenses related to resource taxation, and the calculation of income and the claiming of deductions. It also covers in a cogent and concise manner significant taxation areas such as partnership structures, mergers and acquisitions and both foreign and domestic investment in the resource sectors.
Notes: Accompanied by corrigendum in pocket.

Includes bibliographical references and index.
Table of contents: title: Definitions --; title: Resource revenues --; title: Expense related items --; title: Considerations relating to documents in the resource sector --; title: Farm-outs --; title: Partnership versus joint venture --; title: Mining exploration and development --; title: Flow-through shares --; title: Carve-out rules --; title: Successor corporation rules --; title: Rollover of resource properties --; title: Canadian renewable and conservation expense --; title: Foreign exploration and development --; title: Inbound resource transactions --; title: Qualifying environmental trusts.