Holdings Information

Bibliographic Record Display

• Title:Introduction to resource taxation in Canada / C. Anne Calverley and Brian R. Carr.
  
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• Author/Creator:Calverley, C. Anne.
  
• Other Contributors/Collections:Carr, Brian R.
  
• Published/Created:Toronto : Carswell, 2014.
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KE6030 .C35 2014
    
  • Number of Items:1
    
  • Status:Available
    
  • Location Has:text + 1 corrigendum in pocket
    
    

   
• Library of Congress Subjects:Natural resources--Taxation--Canada.
  Income tax--Law and legislation--Canada.
  
• Description:xxii, 399 p. : ill. ; 23 cm + 1 corrigendum in pocket (7 pages)
  
• Notes:Includes bibliographical references and index.
  
• ISBN:0779863542
  9780779863549
  
• Contents:Definitions
  Resource revenues
  Expense related items
  Considerations relating to documents in the resource sector
  Farm-outs
  Partnership versus joint venture
  Mining exploration and development
  Flow-through shares
  Carve-out rules
  Successor corporation rules
  Rollover of resource properties
  Canadian renewable and conservation expense
  Foreign exploration and development
  Inbound resource transactions
  Qualifying environmental trusts.