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Canadian Resource Taxation
By: Brian R. Carr, B.Sc., LL.B., C. Anne Calverley, Q.C., B.A., LL.B.
ISBN/ISSN/Product Number: 0-459-57480-9
Product Type: Supplemented book
Anticip. Upkeep Cost: $182 per supplement (2-4 per year). Supplements invoiced separately.
Number of Volumes: 2 volume looseleaf, filed to date, with 2 months free service
Binding: 3-Ring Binder
Publication Date: 1996-11-01
Publisher: Carswell
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Description
In an area that is constantly changing, you can't afford to leave anything to chance. That's why you need to keep this authoritative "resource" close at hand. In one convenient volume you get the straight answers on tax planning and compliance for the mining, and oil and gas resource sectors quickly and easily. The book discusses in detail the various expenses relating to resource taxation and the calculation of income and the claiming of deductions. It covers significant taxation areas such as flow-through shares and successor corporation rules.The handy table of cases, statutes key, and index are designed to provide you with reference tools to easily find the information you need.Contents include:• Table of Cases • Table of Statutes • The Statutory Scheme • Summary of Definitions and Terms • Taxation of Resource Revenues • Deduction of Expenditures • Depletion and Other Allowances • Resource Allowance • Successor Corporation Rules • Flow-Through Shares • Corporate Reorganizations • Partnerships • Joint Exploration Corporations • Part IX Tax • Part XII Tax • Part XII.1 Tax • Qualifying Environmental Trusts • Industrial Mineral Mines • Prospectors and Grubstakers • Carrying On Business in a Foreign Jurisdiction • Debt Forgiveness • Index.
About the Author
Brian R. Carr is of Counsel in Toronto with KPMG Law LLP, a law firm affiliated with KPMG LLP. He has practiced tax exclusively for over forty years. A large portion of his practice has been devoted to the resource industries. Brian is a former Chair of the Canadian Tax Foundation, a Past-Chair of the National Taxation Law Section of the Canadian Bar Association and former Co-Chair of the CBA/CICA Joint Committee on Taxation. He is an editor of the Canadian Tax Journal. He is the author of several books and numerous articles. In 1996, he was co-winner of the Canadian Tax Foundation's Douglas J. Sherbaniuk Distinguished Writing Award as co-author of "Today's Butterfly," published in the Foundation's 1994 Conference Report. In 2012, he was awarded the Queen Elizabeth II Diamond Jubilee Medal for service to the Canadian Tax Foundation. Brian is the co-author, along with C. Anne Calverley, of Canadian Resource Taxation, published by Carswell, which is the definitive publication on resource taxation in Canada.
C. Anne Calverley, Q.C., B.A. LLB., is a Partner in Calgary with Dentons LLP. She has practiced law exclusively in the area of taxation for more than 30 years. Her experience includes not only private practice as a partner in the international law firm environment, but also managing tax planning for both domestic and international resource based corporations. Anne specializes in matters affecting tax planning for, and taxation of, the Canadian energy industry. Her practice includes tax effective reorganizations, tax planning for acquisitions and dispositions, Canadian inbound investment, offshore investment by Canadians, and international tax planning. Anne is the co-author, along with Brian Carr, of Canadian Resource Taxation, published by Carswell, which is the definitive publication on resource taxation in Canada.
CPD