Petroleun and Gas Revenue Tax

8/12/2019 Petroleun and Gas Revenue Tax

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Current to March 4, 2013 jour au 4 mars 2013

Published by the Minister of Justice at the following address:http://laws-lois.justice.gc.ca

Publi par le ministre de la Justice ladresse suivante :http://lois-laws.justice.gc.ca

CANADA

CONSOLIDATION

Petroleum and GasRevenue Tax Regulations

CODIFICATION

Rglement de limpt sules revenus ptroliers

SOR/82-503 DORS/82-503


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OFFICIAL STATUSOF CONSOLIDATIONS

CARACTRE OFFICIELDES CODIFICATIONS

Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act , in force onJune 1, 2009, provide as follows:

Les paragraphes 31(1) et (3) de la Loi sur larvision et la codification des textes lgislatifs ,en vigueur le 1er juin 2009, prvoient ce quisuit :

Publishedconsolidation isevidence

31. (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is ev-idence of that statute or regulation and of its contentsand every copy purporting to be published by theMinister is deemed to be so published, unless thecontrary is shown.

31. (1) Tout exemplaire d'une loi codifie ou d'unrglement codifi, publi par le ministre en vertu dela prsente loi sur support papier ou sur support lec-tronique, fait foi de cette loi ou de ce rglement et deson contenu. Tout exemplaire donn comme publi par le ministre est rput avoir t ainsi publi, sauf preuve contraire.

Codificationscomme lmentde preuve

... [...]

Inconsistenciesin regulations

(3) In the event of an inconsistency between aconsolidated regulation published by the Minister under this Act and the original regulation or a subse-quent amendment as registered by the Clerk of thePrivy Council under theStatutory Instruments Act ,the original regulation or amendment prevails to theextent of the inconsistency.

(3) Les dispositions du rglement d'origine avecses modifications subsquentes enregistres par legreffier du Conseil priv en vertu de la Loi sur lestextes rglementaires l'emportent sur les dispositionsincompatibles du rglement codifi publi par le mi-nistre en vertu de la prsente loi.

Incompatibilit rglements

NOTE NOTE

This consolidation is current to March 4, 2013. Anyamendments that were not in force as of March 4,2013 are set out at the end of this document under the heading Amendments Not in Force.

Cette codification est jour au 4 mars 2013. Toutesmodifications qui n'taient pas en vigueur au 4 mars2013 sont nonces la fin de ce document sous letitre Modifications non en vigueur .


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TABLE OF PROVISIONS TABLE ANALYTIQUE

Section Page Article PagRegulations Respecting the TaxesImposed under the Petroleum andGas Revenue Tax Act

Rglement concernant limptexigible en vertu de la loi de limptsur les revenus ptroliers

1 SHORT TITLE 1 1 TITRE ABRG2 INTERPRETATION 1 2 DFINITIONS3 PRESCRIBED AMOUNTS 2 3 MONTANTS PRESCRITS5 PRESCRIBED PURPOSES 5 5 FINS PRESCRITES5.1 RESOURCE ALLOWANCES 5 5.1 DDUCTION RELATIVE AU

REVENU 55.2 PRESCRIBED PROJECT AND

PRESCRIBED RESERVOIR 65.2 PROJET PRESCRIT ET

RSERVOIR PRESCRIT5.3 PRESCRIBED EXPLORATION

AND DEVELOPMENT EXPENSES 85.3 FRAIS DEXPLORATION ET

DAMNAGEMENT PRESCRITS5.4 PRESCRIBED ENHANCED

RECOVERY EQUIPMENT 95.4 MATRIEL DE RCUPRATION

ASSISTE PRESCRIT5.5 PRESCRIBED OIL OR GAS

WELLS 105.5 PUITS DE PTROLE OU DE GAZ

PRESCRITS 106 PRESCRIBED PERSONS 10 6 PERSONNES PRESCRITES6.1 PRESCRIBED PROGRAMS 10 6.1 PROGRAMMES PRESCRITS7 INSTALMENT BASE

INDIVIDUALS 117 BASE DACOMPTE

PROVISIONNEL PARTICULIERS 1

8 INSTALMENT BASE CORPORATIONS, COMMISSIONSAND ASSOCIATIONS 11

8 BASE DACOMPTEPROVISIONNEL CORPORATIONS, COMMISSIONSET ASSOCIATIONS 1

10 INSTALLMENT BASE TRANSITIONAL 16

10 BASE DACOMPTEPROVISIONNEL DISPOSITIONS TRANSITOIRES

11 DISCHARGE OF SECURITY FOR TAXES 17

11 LIBRATION DES GARANTIESPOUR LE PAIEMENT DELIMPT 17

12 DELEGATION OF THE POWERS

AND DUTIES OF THE MINISTER 17

12 DLGATION DES POUVOIRS ET

RESPONSABILITS DUMINISTRE 17SCHEDULE I 21 ANNEXE I 21SCHEDULE II 22 ANNEXE II 22


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Registration EnregistrementSOR/82-503 May 14, 1982 DORS/82-503 Le 14 mai 1982

PETROLEUM AND GAS REVENUE TAX ACT LOI DE LIMPT SUR LES REVENUS PTROLIER

Petroleum and Gas Revenue Tax Regulations Rglement de limpt sur les revenus ptroliersP.C. 1982-1422 May 13, 1982 C.P. 1982-1422 Le 13 mai 1982

His Excellency the Governor General in Council, onthe recommendation of the Minister of Finance and theMinister of National Revenue, pursuant to section 103 of the Petroleum and Gas Revenue Tax Act , is pleasedhereby to make the annexed Regulations respecting thetaxes imposed under the Petroleum and Gas RevenueTax Act .

Sur avis conforme du ministre des Finances et du mnistre du Revenu national et en vertu de larticle 103 la Loi de limpt sur les revenus ptroliers , il plat SonExcellence le Gouverneur gnral en conseil dtablir

Rglement concernant limpt exigible en vertu de la Loide limpt sur les revenus ptroliers , ci-aprs.


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REGULATIONS RESPECTING THE TAXESIMPOSED UNDER THE PETROLEUM ANDGAS REVENUE TAX ACT

RGLEMENT CONCERNANT LIMPT EXIGIBLEN VERTU DE LA LOI DE LIMPT SUR LEREVENUS PTROLIERS

SHORT TITLE TITRE ABRG

1. These Regulations may be cited as the Petroleumand Gas Revenue Tax Regulations .

1. Le prsent rglement peut tre cit sous le titr : Rglement de limpt sur les revenus ptroliers .

INTERPRETATION DFINITIONS

2. In these Regulations,Act means the Petroleum and Gas Revenue Tax Act ;( Loi)Canadian development expense has the meaning as-signed to that expression by paragraph 66.2(5)(a) of the

Income Tax Act ; ( frais damnagement au Canada )Canadian exploration and development overhead expense has the meaning assigned to that expression bysubsection 1206(1) of the Income Tax Regulations ; ( frais

gnraux dexploration et damnagement au Canada )Canadian exploration expense has the meaning as-signed to that expression by paragraph 66.1(6)(a) of the

Income Tax Act ; ( frais dexploration au Canada )joint exploration corporation has the meaning assignedto that expression by paragraph 66(15)( g ) of the Income

Tax Act ; (corporation dexploration en commun )Minister means the Minister of National Revenue;(ministre )primary recovery has the meaning assigned that expression by subsection 1206(1) of the Income Tax Regu-lations ; (rcupration primaire )secondary recovery method has the meaning assignedto that expression by subsection 1206(1) of the IncomeTax Regulations ; (mthode de rcupration secondaire )shareholder corporation has the meaning assigned tothat expression by paragraph 66(15)(i) of the Income Tax

Act ; (corporation actionnaire )specified royalty provision means

(a) the Experimental Project Petroleum Royalty Reg-ulations of Alberta (Alta. Reg. 36/79),

2. Dans le prsent rglement, corporation actionnaire sentend au sens delalina 66(15)i) de la Loi de limpt sur le revenu ;( shareholder corporation ) corporation dexploration en commun sentend ausens de lalina 66(15) g ) de la Loi de limpt sur le reve-nu; ( joint exploration corporation ) frais damnagement au Canada sentend au sens delalina 66.2(5)a) de la Loi de limpt sur le revenu ;(Canadian development expense ) frais dexploration au Canada sentend au sens delalina 66.1(6)a) de la Loi de limpt sur le revenu ;(Canadian exploration expense ) frais gnraux dexploration et damnagement Canada sentend au sens du paragraphe 1206(1) du R-

glement de limpt sur le revenu ; (Canadian explorationand development overhead expense ) Loi Loi de limpt sur les revenus ptroliers ; ( Act ) mthode de rcupration secondaire sentend au sensdu paragraphe 1206(1) du Rglement de limpt sur lerevenu ; ( secondary recovery method ) ministre le ministre du Revenu national; ( Minister ) rcupration primaire sentend au sens du para-graphe 1206(1) du Rglement de limpt sur le revenu ;( primary recovery ) rgime dsign de redevances sentend, selon le cas :

a) du rglement de lAlberta no 36/79 intitul Experi-mental Project Petroleum Royalty Regulations ;

b) du rglement de lAlberta no 287/77 intitul Exper-imental Oil Sands Royalty Regulations ;


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(b) the Experimental Oil Sands Royalty Regulationsof Alberta (Alta. Reg. 287/77),

(c) section 4.2 of the Petroleum Royalty Regulationsof Alberta (Alta. Reg. 93/74),

(d ) section 58A of the Petroleum and Natural Gas Regulations, 1969 of Saskatchewan (Sask. Reg. 8/69),(e) section 204 of the Freehold Oil And Gas Produc-tion Tax Regulations, 1983 of Saskatchewan (Sask.Reg. 11/83),( f ) item 9 of section 2 of the Petroleum and Natural Gas Royalty Regulations of British Columbia (B.C.Reg. 549/78),

( g ) the Freehold Mineral Taxation Act of Alberta,(h) the Freehold Mineral Rights Tax Act of Alberta,(i) Order in Council 427/84 of the Lieutenant Gover-nor in Council of Alberta, pursuant to clause 9(a) of the Mines and Minerals Act of Alberta,( j) Order in Council 870/84 of the Lieutenant Gover-nor in Council of Alberta, pursuant to section 9 of the

Mines and Minerals Act of Alberta, or (k ) Order in Council 966/84 of the Lieutenant Gover-

nor in Council of Alberta, pursuant to section 9 of the Mines and Minerals Act of Alberta. (rgime dsignde redevances )

SOR/84-826, s. 1; SOR/87-665, s. 1.

c) de larticle 4.2 du rglement de lAlberta no 93/74intitul Petroleum Royalty Regulations ;

d ) de larticle 58A du rglement de la Saskatchewno 8/69 intitul Petroleum and Natural Gas Regula-

tions, 1969 ;

e) de larticle 204 du rglement de la Saskatchewano 11/83 intitul Freehold Oil And Gas ProductionTax Regulations, 1983 ;

f ) du numro 9 de larticle 2 du rglement de la Clombie-Britannique no 549/78 intitul Petroleum and

Natural Gas Royalty Regulations ;

g ) de la loi de lAlberta intitule Freehold Mineral

Taxation Act ;h) de la loi de lAlberta intitule Freehold Mineral

Rights Tax Act ;

i) du dcret no 427/84 pris par le lieutenant-gouverneur en conseil de lAlberta en vertu de lalina 9a) dela loi de lAlberta intitule Mines and Minerals Act ;

j) du dcret no 870/84 pris par le lieutenant-gouverneur en conseil de lAlberta en vertu de larticle 9 la loi de lAlberta intitule Mines and Minerals Act ;

k ) du dcret no 966/84 pris par le lieutenant-gouverneur en conseil de lAlberta en vertu de larticle 9 la loi de lAlberta intitule Minesand Minerals Act .( specified royalty provision )

DORS/84-826, art. 1; DORS/87-665, art. 1.

PRESCRIBED AMOUNTS MONTANTS PRESCRITS

3. (1) For the purposes of paragraph 5(1)(e) of theAct, a prescribed amount in respect of a taxpayer is theamount of his Canadian exploration and developmentoverhead expense (as defined in Part XII of the IncomeTax Regulations ) for a taxation year, other than anamount included therein

(a) that is an amount described in paragraph 5(1)( f ) of the Act;(b) that is in respect of financing;

3. (1) Aux fins de lalina 5(1)e) de la Loi, le mon-tant prescrit lgard dun contribuable est le montantses frais gnraux dexploration et damnagement Canada (au sens de la partie XII du Rglement de limpt

sur le revenu ) pour une anne dimposition, exclusiofaite

a) dun montant vis lalina 5(1) f ) de la Loi;

b) dun montant li au financement;

c) dun montant lgard duquel une personne a rea le droit de recevoir ou acquiert le droit de recevoir


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(c) in respect of which a person has received, is enti-tled to receive or, at any time, becomes entitled to re-ceive

(i) an incentive under the Petroleum Incentives Program Act , or (ii) a payment from the Alberta Petroleum Incen-tives Program Fund under the Petroleum Incentives

Program Act of the Province of Alberta; or (d ) that is in respect of an expense incurred after September 30, 1986.

(i) une subvention en vertu de la Loi sur le programme dencouragement du secteur ptrolier , ou

(ii) un paiement provenant du fonds dit Alberta Petroleum Incentives Program Fund constitu en

vertu de la loi dite Petroleum Incentives Program Act de la province dAlberta; ou

d ) dun montant au titre de frais engags aprs 30 septembre 1986.

(2) For the purposes of subsection (1), where an expense incurred after 1980 that was a Canadian explo-

ration expense (other than an amount included thereinthat is in respect of financing) or a Canadian develop-ment expense (other than an amount included thereinthat is in respect of financing or an amount referred to insubparagraph 66.2(5)(a)(iii) of the Income Tax Act ) has been renounced by a joint exploration corporation infavour of a taxpayer and was deemed under subsec-tion 66(10.1) or (10.2) of the Income Tax Act to be anexpense of the taxpayer, the expense shall be deemed tohave been such an expense incurred by the taxpayer atthe time it was deemed to have been incurred by the tax-

payer for the purposes of subsection 66(10.1) or (10.2)of the Income Tax Act .

(2) Pour lapplication du paragraphe (1), lorsquuncorporation dexploration en commun a renonc, en

veur dun contribuable, des frais engags aprs 19qui taient des frais dexploration au Canada (dont eexclu tout montant li un financement) ou des fradamnagement au Canada (dont sont exclus tout motant li un financement et tout montant vis au soualina 66.2(5)a)(iii) de la Loi de limpt sur le revenu ) etque ces frais sont, en vertu des paragraphes 66(10.1) (10.2) de la Loi de limpt sur le revenu , rputs repr-senter des frais du contribuable, ceux-ci sont rputavoir t engags par le contribuable la date o celuiest rput les avoir engags selon les para

graphes 66(10.1) ou (10.2) de cette loi.

(3) An expense that is a Canadian exploration and de-velopment overhead expense of a joint exploration corporation referred to in subsection (2), or that would besuch an expense if the references to connected with thetaxpayer in paragraph (d ) of the definition Canadianexploration and development overhead expense in sub-section 1206(1) of the Income Tax Regulations wereread as connected with the shareholder corporation infavour of which the expense was renounced for the purposes of subsection 66(10.1) or (10.2) of the Act, thatmay reasonably be considered to be included in a Cana-dian exploration expense or Canadian development expense that is deemed under subsection (2) to be a Cana-dian exploration expense or Canadian developmentexpense of the shareholder corporation shall be deemed

(3) Les frais qui constituent des frais gnraux de ploration et damnagement au Canada dune corpotion dexploration en commun vise au paragraphe (ou qui constitueraient de tels frais si les mentions ratche au contribuable et rattache lui lalinad )de la dfinition de frais gnraux dexploration etdamnagement au Canada au paragraphe 1206(1) du

Rglement de limpt sur le revenu taient remplaces par la mention rattache la corporation actionnairefaveur de laquelle il y a eu renonciation aux frais en vtu des paragraphes 66(10.1) ou (10.2) de la Loi , et q peuvent raisonnablement tre considrs comme compdans des frais dexploration au Canada ou des fradamnagement au Canada qui sont rputs, selon le pragraphe (2), reprsenter des frais dexploration


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(a) to be a Canadian exploration and developmentoverhead expense of the shareholder corporation in-curred by the shareholder corporation at the time theexpense was deemed by subsection (2) to have beenincurred by the shareholder corporation; and(b) at and after that time not to be a Canadian explo-ration and development overhead expense of the jointexploration corporation.

SOR/84-826, s. 2; SOR/87-665, s. 2; SOR/89-553, ss. 1, 11.

Canada ou des frais damnagement au Canada de corporation actionnaire, sont rputs :

a) reprsenter des frais gnraux dexploration damnagement au Canada de la corporation actio

naire engags par elle la date o, selon le pargraphe (2), elle est rpute les avoir engags; et

b) compter de cette date, ne pas reprsenter des fragnraux dexploration et damnagement au Canade la corporation dexploration en commun.

DORS/84-826, art. 2; DORS/87-665, art. 2; DORS/89-553, art. 1 et 11.

3.1 For the purposes of paragraph (a) of the definitionCrown royalty in subsection 2(1) of the Act, theamount of each royalty, tax, lease rental and bonus that

(a) is described in paragraph 7(1)(e) of the Act, or that would be so described if subparagraph (iii) there-of were read without reference to the words other than a prescribed person, and(b) was paid to, became payable to, or became receiv-able by

(i) Her Majesty in right of Canada for the use and benefit of a band or bands as defined in the Indian Act , or

(ii) Petro-Canada Limitedis hereby prescribed to be an amount paid, payable or re-ceivable, as the case may be.SOR/84-826, s. 2; SOR/89-553, s. 11; 1991, c. 10, s. 19.

3.1 Aux fins de lalinaa) de la dfinition de rede-vance la Couronne au paragraphe 2(1) de la Loi, es prescrit comme somme paye, payable ou recevoirmontant de chaque redevance, impt, taxe, loyer o prime

a) qui est vis lalina 7(1)e) de la Loi, ou qui y se-rait vis sil tait fait abstraction des mots lexcetion dune personne prescrite au sous-alina (iii) cet alina; et

b) qui a t pay ou est devenu payable lune d personnes suivantes, ou est recevoir par elle :

(i) Sa Majest du chef du Canada, pour lutilisatioet lavantage dune ou de plusieurs bandes, selon sens quen donne la Loi sur les Indiens , ou(ii) Petro-Canada Limite.

DORS/84-826, art. 2; DORS/89-553, art. 11; 1991, ch. 10, art. 19.

4. For the purposes of paragraph 82(1)(i) of the Act,as that paragraph read before December 12, 1988, anamount paid or payable to Her Majesty in right of Canada for the use and benefit of a band or bands, as de-fined in subsection 2(1) of the Indian Act , is a prescribedamount to the extent that it relates to the production of

petroleum or gas before October 1, 1986.SOR/89-553, s. 2.

4. Pour lapplication de lalina 82(1)i) de la Loi,dans sa version applicable avant le 12 dcembre 198un montant pay ou payable Sa Majest du chef Canada pour lusage et au profit dune ou de plusieu bandes, au sens du paragraphe 2(1) de la Loi sur les In-diens , est un montant prescrit dans la mesure o il

rapporte la production de ptrole ou de gaz antrieuau 1er octobre 1986.DORS/89-553, art. 2.

4.1 to 4.5 [Revoked, SOR/89-553, s. 3] 4.1 4.5 [Abrogs, DORS/89-553, art. 3]


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PRESCRIBED PURPOSES FINS PRESCRITES5. For the purposes of paragraph 5(2)(b) of the Act,

the following purposes are hereby prescribed:(a) the earning of income by a taxpayer from a sourcedescribed in paragraph 5(1)(a) or (b) of the Act; and(b) the use or consumption by a taxpayer, for any purpose other than a purpose described in paragraph (a),of gas produced in a taxation year by him from wellsthat are not part of a business of producing, distribut-ing or processing gas carried on by him if the total production from those wells does not exceed1,000 gigajoules in the year.

SOR/89-553, s. 11.

5. Aux fins de lalina 5(2)b) de la Loi, les fins sui-

vantes sont prescrites :

a) le fait, pour un contribuable, de tirer un revendune source dcrite lalina 5(1)a) ou b) de la Loi;et

b) lutilisation ou la consommation par un contr buable, pour une fin non vise lalinaa), du gaz produit par lui durant une anne dimposition, provnant de puits de ptrole ne faisant pas partie dune etreprise de production, de distribution ou de traitemede gaz exploite par lui, si la production totale de c puits pour lanne ne dpasse pas 1 000 gigajoules.

DORS/89-553, art. 11.

RESOURCE ALLOWANCES DDUCTION RELATIVE AU REVENU

5.1 For the purposes of paragraph 5(2)(e) of the Act,there may be deducted in computing the income of a taxpayer for a taxation year

(a) 25 per cent of the amount of his production rev-enue for the year that may reasonably be attributed toa period in the year that is after December 31, 1981,(b) 20.45 per cent of the amount of his productionrevenue for the year that may reasonably be attributedto a period in the year that is after December 31, 1982and before June 1, 1983 and that is derived from the production of petroleum by the taxpayer from a minein a bituminous sands deposit, and(c) 25 per cent of the amount of the taxpayers pro-duction revenue for the year that may reasonably beattributed to a period in the year that is after May 31,1983, and that is derived from the production of petroleum by the taxpayer from a mine in a bitumi-

nous sands deposit,which production revenue is computed in accordancewith the Act on the assumption that, for the year,

(d ) the taxpayer was not allowed any deduction under paragraph 82(2)(e) or subsection 82(3.2) of the Act, asthose provisions read before December 12, 1988;

5.1 Aux fins de lalina 5(2)e) de la Loi, il peut tredduit dans le calcul du revenu dun contribuable poune anne dimposition

a) 25 pour cent du montant de son revenu de prodution pour lanne, qui peut raisonnablement tre att bu une priode, dans lanne, qui est postrieure 31 dcembre 1981,

b) 20,45 pour cent du montant de son revenu de prduction pour lanne, qui peut raisonnablement tattribu une priode, dans lanne, qui est postrieure au 31 dcembre 1982 et antrieure au 1er juin1983, et qui est tir de la production de ptrole par contribuable partir dune mine situe dans un gisment de sables bitumineux, et

c) 25 pour cent du montant de son revenu de prodution pour lanne qui peut raisonnablement tre att bu une priode, dans lanne, postrieure au 31 m

1983 et qui est tir de la production de ptrole par contribuable partir dune mine situe dans un gisment de sable bitumineux,

ce revenu de production tant calcul conformment Loi selon lhypothse que, pour lanne :

d ) aucune dduction nest accorde au contribuaben vertu de lalina 82(2)e) ou du paragraphe 82(3.2)


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(e) the taxpayer has not deducted any amount with re-spect to the payment of a resource royalty;

( f ) the taxpayer has not included any amount in thetaxpayers production revenue by virtue of subsec-

tion 82(5) of the Act, as that subsection read beforeDecember 12, 1988; and( g ) paragraph 82(1)(b.1) of the Act, as that paragraphread before December 12, 1988, is read without refer-ence to or resource royalty.

SOR/84-826, s. 4; SOR/87-665, s. 5; SOR/89-553, ss. 4, 11.

de la Loi, dans leur version applicable avant le 12 dcembre 1988;

e) aucun montant lgard du paiement dune redvance ptrolire nest dduit par lui;

f ) aucun montant nest inclus par lui dans son revende production en application du paragraphe 82(5) la Loi, dans sa version applicable avant le 12 dcembre 1988;

g ) il est fait abstraction des mots ou de redevanc ptrolire , lalina 82(1)b.1) de la Loi, dans sa ver-sion applicable avant le 12 dcembre 1988.

DORS/84-826, art. 4; DORS/87-665, art. 5; DORS/89-553, art. 4 et 11.

PRESCRIBED PROJECT AND PRESCRIBEDRESERVOIR

PROJET PRESCRIT ET RSERVOIR PRESCRIT

5.2 (1) For the purposes of sections 79, 82, 82.1 and83 of the Act, as those sections read before Decem- ber 12, 1988, this section and sections 5.3 to 5.5, a pre-scribed project in a taxation year is a project that uses amethod (including a method that uses carbon dioxidemiscible, hydrocarbon miscible, thermal or chemical processes, but not including a secondary recoverymethod) that is designed to recover petroleum from areservoir that is incremental to the petroleum that would be recovered therefrom by primary recovery and a sec-ondary recovery method if

(a) a specified royalty provision applies in the year or in the immediately following taxation year in respectof the production, if any, or any portion thereof fromthe project or in respect of the ownership of propertyto which that production relates;(b) the project is located on a reserve within themeaning of the Indian Act ; or

(c) the project is located in the Province of Ontario.

5.2 (1) Pour lapplication des articles 79, 82, 82.1 83 de la Loi, dans leur version applicable avant le 12 dcembre 1988, du prsent article et des articles 5.3 5un projet prescrit dans une anne dimposition sentedun projet dans lequel est utilise une mthode (y com pris une mthode qui fait intervenir un fluide miscibledioxyde de carbone ou lhydrocarbure, ou un procthermique ou chimique, mais non une mthode de rc pration secondaire) conue pour la rcupration du ptrole dun rservoir qui sajoute au ptrole qui y serrcupr par rcupration primaire et par une mthode rcupration secondaire, dans le cas o :

a) un rgime dsign de redevances sapplique dalanne ou dans lanne dimposition suivante, soittout ou partie de la production ventuelle tire du pr jet, soit la proprit de biens auxquels cette prodution se rapporte;

b) le projet est situ sur une rserve au sens de la Loi sur les Indiens ; ou

c) le projet est situ dans la province dOntario.(2) For the purposes of subsection 5(8) of the Act and

this section, a prescribed reservoir in a taxation year is anatural reservoir in which there is located a project thatuses a method (including a method that uses carbondioxide miscible, hydrocarbon miscible, thermal or

(2) Pour lapplication du paragraphe 5(8) de la Loi du prsent article, un rservoir prescrit dans une anndimposition sentend dun rservoir naturel o se situn projet dans lequel est utilise une mthode (y compune mthode qui fait intervenir un fluide miscible au


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chemical processes but not including a secondary recov-ery method) that is designed to recover petroleum fromthe reservoir that is incremental to the petroleum thatwould be recovered therefrom by primary recovery and asecondary recovery method if

(a) a specified royalty provision applies in the year or in the immediately following taxation year in respectof the production, if any, or any portion thereof fromthe reservoir or in respect of the ownership of propertyto which such production relates;(b) the reservoir is located on a reserve within themeaning of the Indian Act ; or (c) the reservoir is located in the Province of Ontario.

oxyde de carbone ou lhydrocarbure, ou un procthermique ou chimique, mais excluant une mthode rcupration secondaire) conue pour la rcupration ptrole du rservoir, qui sajoute au ptrole qui y serrcupr par rcupration primaire et par une mthode rcupration secondaire, dans les cas o :

a) un rgime dsign de redevances sapplique dalanne ou dans lanne dimposition suivante, soittout ou partie de la production ventuelle tire du rservoir, soit la proprit de biens auxquels cette prduction se rapporte;

b) le rservoir est situ sur une rserve au sens de Loi sur les Indiens ; ouc) le rservoir est situ dans la province dOntario.

(3) For the purposes of subsection 5(8) and section 6of the Act, where, in a taxation year, one or more partic-ular projects is located in one or more particular reser-voirs and each particular project would, but for this sub-section, be a prescribed project in the year with respectto each particular reservoir in which it is located andeach particular reservoir would, but for this subsection, be a prescribed reservoir in the year with respect to each particular project located in it, the following rules apply:

(a) subject to paragraph (b), where a particular project is located in two or more particular reservoirs,the particular reservoirs shall be deemed to be a single prescribed reservoir in the year and the particular project shall be deemed to be a prescribed project inthe year located in that prescribed reservoir; and(b) where

(i) a particular project is located in one or more particular reservoirs, and(ii) one or more other particular projects is each lo-cated in one or more of the particular reservoirs re-ferred to in subparagraph (i),

the particular reservoirs referred to in subparagraph (i)shall be deemed to be a single prescribed reservoir andthe particular projects described in subparagraphs (i)

(3) Pour lapplication du paragraphe 5(8) et de laticle 6 de la Loi, lorsque, dans une anne dimpositioun ou plusieurs projets donns se situent dans un ou plsieurs rservoirs donns, que chaque projet donn serasi ce ntait du prsent paragraphe, un projet prescdans lanne lgard de chaque rservoir donn dalequel il se situe et que chaque rservoir donn serait,ce ntait du prsent paragraphe, un rservoir prescdans lanne lgard de chaque projet donn qui sy

tue, les rgles suivantes sappliquent :a) sous rserve de lalinab), dans le cas o un projetdonn se situe dans plus dun rservoir donn, ceux-sont rputs constituer un seul rservoir prescrit dalanne et le projet donn est rput tre un proj prescrit, dans lanne, qui se situe dans ce seul rsvoir prescrit;

b) dans le cas o :(i) un projet donn se situe dans un ou plusieurs rservoirs donns, et

(ii) un ou plusieurs autres projets donns se situenchacun dans un ou plusieurs des rservoirs donnviss au sous-alina (i),

les rservoirs donns viss au sous-alina (i) sont r puts constituer un seul rservoir prescrit et les projdonns viss aux sous-alinas (i) et (ii) sont rput


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and (ii) shall be deemed to be a single prescribed project in the year located in that prescribed reservoir.

SOR/87-665, s. 6; SOR/89-553, ss. 5, 11.

constituer un seul projet prescrit, dans lanne, qui situe dans ce seul rservoir prescrit.

DORS/87-665, art. 6; DORS/89-553, art. 5 et 11.

PRESCRIBED EXPLORATION ANDDEVELOPMENT EXPENSES

FRAIS DEXPLORATION ET DAMNAGEMENTPRESCRITS

5.3 (1) For the purposes of sections 82 and 82.1 of the Act, as those sections read before December 12,1988, each of the following expenses is a prescribed exploration and development expense of a taxpayer:

(a) a Canadian exploration expense of the taxpayer inrespect of a project that was a prescribed project at thetime the expense was made or incurred that, subject to

subsection (2),(i) would be referred to in subpara-graph 66.1(6)(a)(ii) or (ii.1) of the Income Tax Act if each of those subparagraphs were read withoutreference to clause (B) thereof, or (ii) would be referred to in subpara-graph 66.1(6)(a)(iv) or (v) of the Income Tax Act if the references in those subparagraphs to referred toin any of subparagraphs (i) to (iii.1) were read asthat would be referred to in subparagraph (ii) or (ii.1) if each of those subparagraphs were read with-out reference to clause (B) thereof; and

(b) a Canadian development expense of the taxpayer in respect of a project that was a prescribed project atthe time the expense was made or incurred that, subject to subsection (2),

(i) is referred to in subparagraph 66.2(5)(a)(i) or (i.1) of the Income Tax Act , or (ii) would be referred to in subpara-graph 66.2(5)(a)(iv) or (v) of the Income Tax Act if

the references in those subparagraphs to any of subparagraphs (i) to (iii) were read as subpara-graph (i) or (i.1).

5.3 (1) Pour lapplication des articles 82 et 82.1 de Loi, dans leur version applicable avant le 12 dcemb1988, les frais dexploration et damnagement prescrdun contribuable sentendent :

a) des frais dexploration au Canada du contribuabl lgard dun projet qui tait un projet prescrit date o les frais ont t supports ou engags, lesque

frais, sous rserve du paragraphe (2) :

(i) seraient viss aux sous-alinas 66.1(6)a)(ii) ou(ii.1) de la Loi de limpt sur le revenu sil tait faitabstraction de la division (B) de chacun de csous-alinas, ou(ii) seraient viss aux sous-alinas 66.1(6)a)(iv) ou(v) de la Loi de limpt sur le revenu si la mention vise lun quelconque des sous-alinas (i) (iii.1) contenue dans ces sous-alinas tait rem place par la mention qui serait vise au sous-ana (ii) ou (ii.1), sil tait fait abstraction de la divsion (B) de chacun de ces sous-alinas, ; et

b) des frais damnagement au Canada du contr buable, lgard dun projet qui tait un projet precrit la date o les frais ont t supports ou engaglesquels frais, sous rserve du paragraphe (2),

(i) sont viss aux sous-alinas 66.2(5)a)(i) ou (i.1)de la Loi de limpt sur le revenu , ou(ii) seraient viss aux sous-alinas 66.2(5)a)(iv) ou(v) de la Loi de limpt sur le revenu si la mention

lun quelconque des sous-alinas (i) (iii) contenue dans ces sous-alinas tait remplace pla mention au sous-alina (i) ou (i.1) .

(2) An expense referred to in paragraph (1)(a) or (b)is a prescribed exploration and development expense on-ly to the extent that it is not

(2) Les frais viss aux alinas (1)a) ou b) ne sont desfrais dexploration et damnagement prescrits que dala mesure o ils ne reprsentent pas :


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(a) an amount that is in respect of financing, includ-ing any costs incurred prior to the commencement of carrying on a business;(b) an expense renounced at any time by the taxpayer under subsection 66(10.1) or (10.2) of the Income Tax

Act ;(c) an expense renounced by a joint exploration corporation under subsection 66(10.1) or (10.2) of the In-come Tax Act in favour of the taxpayer, to the extentthat the expense is incurred by the joint explorationcorporation before 1983;(d ) an amount that was a Canadian exploration anddevelopment overhead expense of the taxpayer; or (e) an expense that is deemed under subsection 3(3)to be a Canadian exploration and development over-head expense of the taxpayer incurred by the taxpayer.

SOR/87-665, s. 6; SOR/89-553, s. 6.

a) des montants relatifs un financement, notammeles cots engags avant le dbut de lexploitatiodune entreprise;

b) des frais auxquels le contribuable a renonc undate quelconque en vertu des paragraphes 66(10.1) (10.2) de la Loi de limpt sur le revenu ;

c) des frais auxquels une corporation dexploration commun a renonc en vertu des paragraphes 66(10ou (10.2) de la Loi de limpt sur le revenu en faveur du contribuable, dans la mesure o ils sont engag par elle avant 1983;

d ) des montants qui taient des frais gnraux de ploration et damnagement au Canada du cont buable; oue) des frais rputs, selon le paragraphe 3(3), tre dfrais gnraux dexploration et damnagement Canada du contribuable engags par lui.

DORS/87-665, art. 6; DORS/89-553, art. 6.

PRESCRIBED ENHANCED RECOVERYEQUIPMENT

MATRIEL DE RCUPRATION ASSISTEPRESCRIT

5.4 (1) For the purposes of sections 82 and 82.1 of the Act, as those sections read before December 12,

1988, prescribed enhanced recovery equipment is prop-erty, of a taxpayer, that(a) is included in Class 10 of Schedule II to the In-come Tax Regulations by virtue of paragraph ( j) of thedescription of that Class, and(b) was acquired by the taxpayer for use in a projectthat was a prescribed project at the time the propertywas acquired,

other than excluded property of the taxpayer.

5.4 (1) Pour lapplication des articles 82 et 82.1 de Loi, dans leur version applicable avant le 12 dcemb

1988, le matriel de rcupration assiste prescrit setend des biens, lexception des biens exclus, ducontribuable :

a) qui sont viss lalina j) de la catgorie 10 delannexe II du Rglement de limpt sur le revenu ; et

b) qui ont t acquis par le contribuable pour tre utliss dans le cadre dun projet qui tait un projet precrit la date dacquisition.

(2) For the purposes of subsection (1), excluded property of a taxpayer means property of the taxpayer

(a) that, before it was used by the taxpayer for the usedescribed in paragraph (1)(b), was used by the taxpay-er for another use; or

(2) Au paragraphe (1), biens exclus sentend des biens du contribuable :

a) que celui-ci, avant de les utiliser dans le cadrmentionn lalina (1)b), utilisait une autre fin; ou


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(b) that, before it was acquired by the taxpayer, wasused for any purpose by any person with whom thetaxpayer was not dealing at arms length.

SOR/87-665, s. 6; SOR/89-553, s. 7.

b) quune personne avec qui le contribuable avait ulien de dpendance utilisait une fin quelconquavant que le contribuable les acquire.

DORS/87-665, art. 6; DORS/89-553, art. 7.

PRESCRIBED OIL OR GAS WELLS PUITS DE PTROLE OU DE GAZ PRESCRIT

5.5 For the purposes of section 83 and subsec-tion 99(7) of the Act, as those provisions read before De-cember 12, 1988, a prescribed oil or gas well is an oil or gas well the drilling of which began after March 31,1985, but does not include a well that is

(a) part of a prescribed project; or (b) part of a project described in paragraph (a) or (c)of the definition approved recovery project in sub-section 79(1) of the Act, as that subsection read beforeDecember 12, 1988.

SOR/89-553, s. 8.

5.5 Pour lapplication de larticle 83 et du paragraphe 99(7) de la Loi, dans leur version applicabavant le 12 dcembre 1988, un puits de ptrole ou de g prescrit sentend dun puits de ptrole ou de gaz dontforage a dbut aprs le 31 mars 1985, lexclusion :

a) dun puits faisant partie dun projet prescrit;b) dun puits faisant partie dune installation visaux alinasa) ou c) de la dfinition d installation ap- prouve de rcupration au paragraphe 79(1) de laLoi, dans sa version applicable avant le 12 dcemb1988.

DORS/89-553, art. 8.

PRESCRIBED PERSONS PERSONNES PRESCRITES

6. For the purposes of subparagraph 7(1)(e)(iii) of theAct, Petro-Canada Limited is a prescribed person.SOR/89-553, s. 11; 1991, c. 10, s. 19.

6. Aux fins du sous-alina 7(1)e)(iii) de la Loi, lacompagnie Petro-Canada Limite est une personne prcrite.DORS/89-553, art. 11; 1991, ch. 10, art. 19.

PRESCRIBED PROGRAMS PROGRAMMES PRESCRITS

6.1 For the purposes of subparagraph 9(6)(a)(i) of theAct, a prescribed program is:

(a) in respect of outlays or expenses made or incurredafter 1980 and before 1986, the program of incentives provided for under the Petroleum Incentives Program Act ; and(b) in respect of outlays or expenses made or incurredafter 1980 and before July 1, 1982, the program of

payments from the Alberta Petroleum Incentives Pro-gram Fund provided for under the Petroleum Incen-tives Program Act of the Province of Alberta.

SOR/84-826, s. 5; SOR/86-158, s. 1; SOR/89-553, s. 11.

6.1 Aux fins du sous-alina 9(6)a)(i) de la Loi, les programmes prescrits sont les suivants :

a) lgard des dbours ou des dpenses faits ou egags aprs 1980 et avant 1986, le programme decouragement prvu par la Loi sur le programme den-couragement du secteur ptrolier ;

b) lgard des dbours ou des dpenses faits ou egags aprs 1980 et avant le 1er juillet 1982, le pro-

gramme de paiements provenant du fonds dit Alberta Petroleum Incentives Program Fund constitu en ver-tu de la loi dite Petroleum Incentives Program Act dela province dAlberta.

DORS/84-826, art. 5; DORS/86-158, art. 1; DORS/89-553, art. 11.


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INSTALMENT BASE INDIVIDUALS BASE DACOMPTE PROVISIONNEL PARTICULIERS

7. (1)

Subject to subsection (2), for the purposes of sections 14 and 15 of the Act,

(a) instalment base of an individual, other than atrust, for a taxation year means the tax payable under Part I of the Act by him, computed without referenceto subsection 9(5) thereof, for the immediately preced-ing taxation year; and(b) instalment base of a trust for a taxation year means the tax payable on production revenue under Part I of the Act by it, computed without reference tosubsection 9(5) thereof, for the immediately precedingtaxation year.

7. (1)

Sous rserve du paragraphe (2), aux fins dearticles 14 et 15 de la Loi,

a) la base dacompte provisionnel dun particulier,autre quune fiducie, pour une anne dimposition dsigne limpt quil doit payer en vertu de la partie I la Loi pour lanne dimposition prcdente et quit calcul sans gard au paragraphe 9(5) de la Loi;

b) la base dacompte provisionnel dune fiducie pour une anne dimposition dsigne limpt quedoit payer sur le revenu de production en vertu de partie I de la Loi pour lanne dimposition prcdenet qui a t calcul sans gard au paragraphe 9(5) deLoi.

(2) For the purposes of sections 14 and 15 of the Act,the instalment base of an individual for a taxation year shall be deemed to be nil where

(a) the amount of his instalment base otherwise deter-mined for the year, or (b) the tax payable for the year

(i) under Part I of the Act by him, where the indi-

vidual is not a trust, or (ii) on production revenue under Part I of the Act by it, where the individual is a trust,

is not more than $1,000.SOR/84-826, s. 6; SOR/89-553, ss. 9, 11.

(2) Aux fins des articles 14 et 15 de la Loi, la basdacompte provisionnel dun particulier pour une anndimposition est rpute tre nulle lorsque

a) le montant de cette base calcul pour lanne, ou

b) limpt quil doit payer pour lanne(i) en vertu de la partie I de la Loi, si le particulinest pas une fiducie, ou

(ii) sur le revenu de production en vertu de la patie I de la Loi, si le particulier est une fiducie,

ne dpasse pas 1 000 $.DORS/84-826, art. 6; DORS/89-553, art. 9 et 11.

INSTALMENT BASE CORPORATIONS,COMMISSIONS AND ASSOCIATIONS

BASE DACOMPTE PROVISIONNEL CORPORATIONS, COMMISSIONS ET

ASSOCIATIONS8. (1) Subject to subsections (6) and (8), for the pur-

poses of sections 4 and 15 of the Act, first instalment base of a corporation, commission or association for a particular taxation year means the amount equal to the product obtained when the tax payable on productionrevenue under Part I of the Act by it, computed withoutreference to subsections 9(5) and 10(1) thereof, for itstaxation year immediately preceding the particular year

8. (1) Sous rserve des paragraphes (6) et (8), au

fins des articles 14 et 15 de la Loi, la premire basedacompte provisionnel dune corporation, dune com

mission ou dune association pour une anne dimpotion donne dsigne le montant gal au produit obtelorsque limpt quelle doit payer sur le revenu de prduction en vertu de la partie I de la Loi pour son anndimposition prcdant immdiatement lanne donn


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is multiplied by the ratio that 365 is of the number of days in that preceding year.

calcul sans gard aux paragraphes 9(5) et 10(1) de Loi, est multipli par le rapport entre 365 et le nombde jours compris dans cette anne prcdente.

(2) Subject to subsections (6) and (8), for the purpos-es of sections 14 and 15 of the Act, second instalment base of a corporation, commission or association for a particular taxation year means the amount of its first in-stalment base for the taxation year immediately preced-ing the particular year.

(2) Sous rserve des paragraphes (6) et (8), aux fides articles 14 et 15 de la Loi, la deuxime basedacompte provisionnel dune corporation, dune commission ou dune association pour une anne dimpotion donne dsigne le montant de sa premire badacompte provisionnel pour lanne dimposition prcdant immdiatement lanne donne.

(3) For the purposes of subsection (1), where thenumber of days in the taxation year of a corporation,commission or association immediately preceding the particular taxation year referred to therein is less than183, the amount determined for it under that subsectionshall be the greater of

(a) the amount otherwise determined for it under sub-section (1); and(b) the amount that would be determined for it under subsection (1) if the reference therein to its taxationyear immediately preceding the particular year wereread as a reference to its last taxation year, precedingthe particular year, in which the number of days ex-

ceeds 182.

(3) Aux fins du paragraphe (1), lorsque le nombre jours compris dans lanne dimposition prcdant imdiatement lanne dimposition donne dune corpration, dune commission ou dune association est infrieur 183, le montant calcul pour cette ann prcdente en vertu de ce paragraphe est gal au pllev des montants suivants :

a) le montant par ailleurs calcul pour cette ann prcdente en vertu du paragraphe (1); ou

b) le montant qui serait calcul en vertu du pargraphe (1) si les mots son anne dimposition prcdant immdiatement lanne donne taient interprts comme sa dernire anne dimposition prcda

lanne donne et comptant plus de 182 jours .(4) Notwithstanding subsections (1) and (2), for the

purposes of sections 14 and 15 of the Act,(a) where a particular taxation year of a new corpora-tion that was formed as a result of an amalgamation(within the meaning assigned by section 87 of the In-come Tax Act ) is its first taxation year,

(i) its first instalment base for the particular year means the aggregate of all amounts, each of whichis an amount equal to the product obtained when

the tax payable on production revenue under Part Iof the Act, computed without reference to subsec-tions 9(5) and 10(1) thereof, by a predecessor corporation (within the meaning assigned by sec-tion 87 of the Income Tax Act ) for its last taxationyear is multiplied by the ratio that 365 is of thenumber of days in that year, and

(4) Nonobstant les paragraphes (1) et (2), aux fins darticles 14 et 15 de la Loi,

a) lorsquune anne dimposition dune nouvelle co poration issue dune fusion (au sens de larticle 87 la Loi de limpt sur le revenu ) est sa premire annedimposition,

(i) sa premire base dacompte provisionnel pour cette anne correspond au total de tous lmontants dont chacun est gal au produit obten

lorsque limpt payer sur le revenu de productioen vertu de la partie I de la Loi, calcul sans gaaux paragraphes 9(5) et 10(1) de la Loi, par uncorporation remplace (au sens de larticle 87 de

Loi de limpt sur le revenu ), pour sa dernire an-ne dimposition, est multipli par le rapport ent


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(ii) its second instalment base for the particular year means the aggregate of all amounts each of which is an amount equal to the amount of the firstinstalment base of a predecessor corporation for itslast taxation year; and

(b) where a particular taxation year of a new corpora-tion referred to in paragraph (a) is its second taxationyear,

(i) its first instalment base for the particular year means

(A) where the number of days in its first taxationyear is greater than 182, the amount that would, but for this subsection, be determined under sub-section (1) for the year, and(B) in any other case, the greater of the amountthat would, but for this subsection, be determinedunder subsection (1) for the year and its first in-stalment base for its first taxation year, and

(ii) its second instalment base for the particular year means the amount of the first instalment baseof the new corporation for its first taxation year.

365 et le nombre de jours compris dans cette annet

(ii) sa

deuxime base dacompte provisionnel

pour lanne vise dsigne le total de tous les mo

tants dont chacun est gal la premire basdacompte provisionnel dune corporation remplce pour sa dernire anne dimposition; et

b) lorsquune anne dimposition dune nouvelle co poration vise lalinaa) est sa deuxime annedimposition,

(i) sa premire base dacompte provisionnel pour lanne vise dsigne,

(A) si sa premire anne dimposition compt plus de 182 jours, le montant qui serait calcul vertu du paragraphe (1) pour lanne sil tait faabstraction du prsent paragraphe, et(B) dans tous les autres cas, le plus lev dmontant qui serait calcul en vertu du paragraphe (1) pour lanne sil tait fait abstractiodu prsent paragraphe, ou sa premire basdacompte provisionnel pour sa premire anndimposition, et

(ii) sa

deuxime base dacompte provisionnel

pour lanne vise dsigne le montant de la pr

mire base dacompte provisionnel de la nouvelcorporation pour sa premire anne dimposition.

(5) For the purposes of subsection (4), where thenumber of days in the last taxation year of a predecessor corporation is less than 183, the amount determined un-der subparagraph (4)(a)(i) in respect of the predecessor corporation shall be the greater of

(a) the amount otherwise determined under subpara-graph (4)(a)(i) in respect of the predecessor corpora-tion; and(b) the amount of the first instalment base of the pre-decessor corporation for its last taxation year.

(5) Aux fins du paragraphe (4), si la dernire anndimposition dune corporation remplace compte mode 183 jours, le montant calcul en vertu du soualina (4)a)(i) pour la corporation remplace est le plulev des montants suivants :

a) le montant par ailleurs calcul en vertu du soualina (4)a)(i) pour la corporation remplace; et

b) le montant de la premire base dacompte provsionnel de la corporation remplace pour sa dernianne dimposition.

(6) Subject to subsection (7), where a subsidiary(within the meaning of subsection 88(1) of the IncomeTax Act ) is winding up, and, at a particular time in the

(6) Sous rserve du paragraphe (7), lorsquune filia(au sens du paragraphe 88(1) de la Loi de limpt sur lerevenu ) est liquide et qu une date donne durant la


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course of the winding up, all or substantially all of the property of the subsidiary has been distributed to a par-ent (within the meaning of subsection 88(1) of the In-come Tax Act ), the following rules apply:

(a) there shall be added to the amount of the parentsfirst instalment base for its taxation year that includesthe particular time the amount of the subsidiarys firstinstalment base for its taxation year that includes the particular time;(b) there shall be added to the amount of the parentssecond instalment base for its taxation year that in-cludes the particular time the amount of the sub-sidiarys second instalment base for its taxation year that includes the particular time;(c) there shall be added to the amount of the parentsfirst instalment base for its taxation year immediatelyfollowing its taxation year referred to in paragraph (a)the amount that is the proportion of the subsidiarysfirst instalment base for its taxation year referred to in paragraph (a) that

(i) the number of complete months that ended at or before the particular time in the taxation year of the parent that includes the particular time

is of (ii) 12; and

(d ) there shall be added to the amount of the parentssecond instalment base for its taxation year immedi-ately following its taxation year referred to in para-graph (a) the amount of the subsidiarys first instal-ment base for its taxation year that includes the particular time.

quidation, la totalit ou la presque totalit de ses bieest distribue la corporation mre (au sens du pargraphe 88(1) de la Loi de limpt sur le revenu ), lesrgles suivantes sappliquent :

a) au montant de la premire base dacompte provsionnel de la corporation mre pour son anne dim position qui comprend la date donne doit sajoutermontant de la premire base dacompte provisionnde la filiale pour son anne dimposition qui com prend la date donne;

b) au montant de la deuxime base dacompte provsionnel de la corporation mre pour son anne dim position qui comprend la date donne doit sajoutermontant de la deuxime base dacompte provisionnde la filiale pour son anne dimposition qui com prend la date donne;

c) au montant de la premire base dacompte provsionnel de la corporation mre pour son anne dim position qui suit immdiatement celle vise lana a) doit sajouter le montant qui est gal lfraction de la premire base dacompte provisionnde la filiale pour son anne dimposition vise lanaa), que reprsente

(i) le nombre de mois complets qui se sont coulau plus tard la date donne dans lanne dimpotion de la corporation mre qui comprend la dadonne,

sur (ii) 12; et

d ) au montant de la deuxime base dacompte provsionnel de la corporation mre pour son anne dim position qui suit immdiatement celle vise lana a) doit sajouter le montant de la premire bas

dacompte provisionnel de la filiale pour son anndimposition qui comprend la date donne.

(7) The amount of an instalment of tax for the taxa-tion year referred to in paragraphs (6)(a) and (b) that a parent is deemed under subsection 15(5) of the Act tohave been liable to pay before the particular time re-ferred to in subsection (6) shall be determined as if sub-

(7) Le montant dun acompte provisionnel dimp pour lanne dimposition vise aux alinas (6)a) et b)quune corporation mre est rpute, en vertu du pargraphe 15(5) de la Loi, tre tenue de payer avant la dadonne vise au paragraphe (6), doit tre calcul comm


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section (6) were not applicable in respect of a distribu-tion of property described in that subsection occurringafter the day on or before which the instalment was re-quired to be paid.

si le paragraphe (6) ne sappliquait pas une distributide biens dcrite dans ce paragraphe qui a lieu aprs date limite du paiement de lacompte provisionnel.

(8) Subject to subsection (9), where at a particular time a corporation (in this subsection referred to as thetransferor) has disposed of all or substantially all of its property to another corporation with which it was notdealing at arms length (in this subsection and subsec-tion (9) referred to as the transferee) and subsec-tion 85(1) or (2) of the Income Tax Act applied in respectof the disposition of any of the property, the followingrules apply:

(a) there shall be added to the amount of the transfer-ees first instalment base for its taxation year that in-cludes the particular time the amount of the transfer-ors first instalment base for its taxation year thatincludes the particular time;(b) there shall be added to the amount of the transfer-ees second instalment base for its taxation year thatincludes the particular time the amount of the transfer-ors second instalment base for its taxation year thatincludes the particular time;

(c) there shall be added to the amount of the transfer-ees first instalment base for its taxation year immedi-ately following its taxation year referred to in para-graph (a) the amount that is the proportion of thetransferors first instalment base for its taxation year referred to in paragraph (a) that

(i) the number of complete months that ended at or before the particular time in the taxation year of thetransferee that includes the particular time

is of

(ii) 12; and(d ) there shall be added to the amount of the transfer-ees second instalment base for its taxation year im-mediately following its taxation year referred to in paragraph (a) the amount of the transferors first in-stalment base for its taxation year that includes the particular time.

(8) Sous rserve du paragraphe (9), lorsqu une dadonne, une corporation (appele dans le prsent pagraphe le cdant ) a fait la disposition de la totalit de la presque totalit de ses biens en faveur dune aucorporation avec laquelle elle avait un lien de dpedance (appele dans le prsent paragraphe et dans le pragraphe (9) le cessionnaire ) et que le pargraphe 85(1) ou (2) de la Loi de limpt sur le revenusappliquait la disposition de lun de ces biens, l

rgles suivantes sappliquent :

a) au montant de la premire base dacompte provsionnel du cessionnaire pour son anne dimpositiqui comprend la date donne doit sajouter le montade la premire base dacompte provisionnel du cda pour son anne dimposition qui comprend la dadonne;

b) au montant de la deuxime base dacompte provsionnel du cessionnaire pour son anne dimpositiqui comprend la date donne doit sajouter le montade la deuxime base dacompte provisionnel du cda pour son anne dimposition qui comprend la dadonne;c) au montant de la premire base dacompte provsionnel du cessionnaire pour son anne dimpositiqui suit immdiatement lanne dimposition viselalinaa) doit sajouter le montant qui est gal lfraction de la premire base dacompte provisionndu cdant pour son anne dimposition vise lanaa), que reprsente

(i) le nombre de mois complets qui se sont coulau plus tard la date donne dans lanne dimpotion du cessionnaire qui comprend la date donne

sur (ii) 12; et

d ) au montant de la deuxime base dacompte provsionnel du cessionnaire pour son anne dimpositi


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qui suit immdiatement son anne dimposition vis lalinaa) doit sajouter le montant de la premir base dacompte provisionnel du cdant pour son ane dimposition qui comprend la date donne.

(9) The amount of an instalment of tax for the taxa-tion year referred to in paragraphs (8)(a) and (b) that atransferee is deemed under subsection 15(5) of the Act tohave been liable to pay before the particular time re-ferred to in subsection (8) shall be determined as if sub-section (8) were not applicable in respect of a dispositionof property described in that subsection occurring after the day on or before which the instalment was requiredto be paid.

SOR/84-826, s. 7; SOR/87-665, s. 7; SOR/89-553, s. 11.

(9) Le montant dun acompte provisionnel dimp pour lanne dimposition vise aux alinas (8)a) et b),quun cessionnaire est rput, en vertu du pargraphe 15(5) de la Loi, tre tenu de payer avant la dadonne mentionne au paragraphe (8), doit tre calcucomme si le paragraphe (8) ne sappliquait pas une d position de biens dcrite dans ce paragraphe qui a liaprs la date limite du paiement de lacompte.DORS/84-826, art. 7; DORS/87-665, art. 7; DORS/89-553, art. 11.

9. Notwithstanding section 8, for the purposes of sec-tions 88 and 89 of the Act, as those sections read beforeDecember 12, 1988, the first instalment base of a corpo-ration, commission or association for a taxation year shall be deemed to be nil where the amount of its first in-stalment base otherwise determined for the year, or thetax payable by it on production revenue under Part I of the Act for the year, is not more than $1,000.SOR/84-826, s. 8; SOR/89-553, s. 10.

9. Par drogation larticle 8, et pour lapplicatiodes articles 88 et 89 de la Loi, dans leur version appcable avant le 12 dcembre 1988, la premire base dacomptes provisionnels dune personne morale, commsion ou association pour une anne dimposition est r pute tre nulle lorsque le montant de cette base, calcu pour lanne, ou limpt quelle doit payer sur son revnu de production pour lanne en vertu de la partie I la Loi ne dpasse pas 1 000 $.DORS/84-826, art. 8; DORS/89-553, art. 10.

INSTALLMENT BASE TRANSITIONAL BASE DACOMPTE PROVISIONNEL DISPOSITIONS TRANSITOIRES

10. (1) For the purposes of sections 7 and 8, where areference therein to the tax payable under Part I of theAct is to the tax payable for a taxation year ending be-fore 1983, it shall be read as a reference to the tax thatwould have been payable under Part I of the Act if itwere applicable to the 1979 and subsequent taxationyears and if the definition resource royalty in subsec-tion 2(1) of the Act were read without reference to after December 31, 1980 and section 9 of the Act were readwithout reference to subsection (2) thereof and if the ref-erences to 8% in subsections 9(1) (in its application totaxation years ending before 1982) and 9(3) of the Actwere read as references to 12% .

10. (1) Aux fins des articles 7 et 8, lorsque limpt payer en vertu de la partie I de la Loi vise une anndimposition se terminant avant 1983, il doit tre condr comme limpt qui serait payable en vertu de partie I de la Loi si celle-ci sappliquait aux annes di position 1979 et suivantes, si la dfinition de redevance ptrolire au paragraphe 2(1) de la Loi tait interprtsans gard aux mots aprs le 31 dcembre 1980 ,larticle 9 de la Loi tait interprt sans gard son pagraphe (2) et si le pourcentage de 8 % au pargraphe 9(1) de la Loi (quant son application aux anes dimposition se terminant avant 1982) et a paragraphe 9(3) de la Loi tait remplac par 12 % .


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(2) For the purposes of sections 7 and 8, where a ref-erence therein to the tax payable on production revenueunder Part I of the Act is to the tax payable for a taxa-tion year ending before 1983, it shall be read as a refer-ence to the tax that would have been payable on pro-duction revenue under Part I of the Act if it wereapplicable to the 1979 and subsequent taxation years andif the definition resource royalty in subsection 2(1) of the Act were read without reference to after Decem- ber 31, 1980 and section 9 of the Act were read withoutreference to subsection (2) thereof and if the referencesto 8% in subsections 9(1) (in its application to taxationyears ending before 1982) and 9(3) of the Act were readas references to 12% .SOR/84-826, s. 9; SOR/86-157, s. 1(F); SOR/89-553, s. 11.

(2) Aux fins des articles 7 et 8, lorsque limpt payer sur le revenu de production en vertu de la partide la Loi vise une anne dimposition se terminant ava1983, il doit tre considr comme limpt qui sera payable sur le revenu de production en vertu de la ptie I de la Loi si celle-ci sappliquait aux annes dimpsition 1979 et suivantes, si la dfinition de redevance ptrolire au paragraphe 2(1) de la Loi tait interprtsans gard aux mots aprs le 31 dcembre 1980 ,larticle 9 de la Loi tait interprt sans gard son pagraphe (2) et si le pourcentage de 8 % au pargraphe 9(1) de la Loi (quant son application aux anes dimposition se terminant avant 1982) et a paragraphe 9(3) de la Loi tait remplac par 12 % .DORS/84-826, art. 9; DORS/86-157, art. 1(F); DORS/89-553, art. 11.

DISCHARGE OF SECURITY FOR TAXES LIBRATION DES GARANTIES POUR LEPAIEMENT DE LIMPT

11. Where, under section 31 of the Act, the Minister has accepted, as security for payment of taxes, a mort-gage, hypothec or other security or guarantee, he may, by a document in writing, discharge such mortgage, hypothec or other security or guarantee.SOR/89-553, s. 11.

11. Lorsque le ministre accepte, en vertu de laticle 31 de la Loi, des garanties pour le paiement de li pt, sous forme de mortgage, dhypothque ou autre tiou garantie, il peut, dans un document crit, librer mortgage, cette hypothque ou autre titre en garantie.DORS/89-553, art. 11.

DELEGATION OF THE POWERS AND DUTIES OFTHE MINISTER

DLGATION DES POUVOIRS ETRESPONSABILITS DU MINISTRE

12. (1) An official holding a position of AssistantDeputy Minister of National Revenue for Taxation mayexercise all the powers and perform all the duties of theMinister under the Act.

12. (1) Un fonctionnaire occupant un poste de souministre adjoint au ministre du Revenu national (Imp peut exercer tous les pouvoirs et fonctions du ministrevertu de la Loi.

(2) An official holding a position of Director-Taxa-tion in a District Office of the Department of NationalRevenue, Taxation, may exercise the powers and per-form the duties of the Minister under

(a) sections 33 (in its application of section 224 andsubsections 226(1) and 230(1), (3), (7) and (8) of the

Income Tax Act ), 35, 36 (in its application of subsection 231.2(1) of the Income Tax Act ), 37 and 42(in its application of subsection 244(4) of the IncomeTax Act ) of the Act;

(2) Un fonctionnaire occupant un poste de directede lImpt dans un bureau de district du ministre du Rvenu national (Impt) peut exercer les pouvoirs et fontions du ministre en vertu

a) de larticle 33 (quant lapplication de laticle 224 et des paragraphes 226(1) et 230(1), (3), (et (8) de la Loi de limpt sur le revenu ), des ar-ticles 35 et 36 (quant lapplication d paragraphe 231.2(1) de la Loi de limpt sur le reve-nu) et des articles 37 et 42 (quant lapplication d


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(b) subsections 2(4) and (7), 10(5), 11(2), 14(7) and(9) and sections 30 to 32 of the Act;

(c) paragraph 11(1)(e) of the Act; and(d ) section 11 of these Regulations.

paragraphe 244(4) de la Loi de limpt sur le revenu )de la Loi;

b) des paragraphes 2(4) et (7), 10(5), 11(2), 14(7) (9) et des articles 30 32 de la Loi;

c) de lalina 11(1)e) de la Loi; et

d ) de larticle 11 du prsent rglement.(3) The Director General, Appeals Branch, the Direc-

tor, Appeals and Referrals Division, or the Director, Pol-icy and Programs Division, of the Department of Nation-al Revenue, Taxation, may exercise the powers and perform the duties of the Minister under

(a) subsections 19(3) and (6) and 40(3) of the Act;and(b) section 24 (in its application of section 174 of the

Income Tax Act ) of the Act.

(3) Le directeur gnral de la Direction des appels, directeur de la Division des appels et renvois et le direteur de la Division de la politique et des programmes ministre du Revenu national, Impt, peuvent exercer pouvoirs et fonctions du ministre en vertu

a) des paragraphes 19(3) et (6) et 40(3) de la Loi; et

b) de larticle 24 (quant lapplication de laticle 174 de la Loi de limpt sur le revenu ) de la Loi.

(4) An official holding a position of Chief of Appealsin a District Office of the Department of National Rev-enue, Taxation, may exercise the powers and performthe duties of the Minister under

(a) subsection 19(3) of the Act other than in respectof appeals to the Federal Court; and

(b) subsections 19(6) and 40(3) of the Act.

(4) Un fonctionnaire occupant un poste de chef dAppels dans un bureau de district du ministre du Revnu national (Impt) peut exercer les pouvoirs et fontions du ministre en vertu

a) du paragraphe 19(3) de la Loi pour les appeautres que ceux interjets devant la Cour fdrale; et

b) des paragraphes 19(6) et 40(3) de la Loi.

(5) The Director General, Compliance Research andInvestigations Directorate, of the Department of NationalRevenue, Taxation, may exercise the powers and per-form the duties of the Minister under

(a) sections 36 (in its application of subsec-tions 231.1(3), 231.2(1) and (3) and 231.3(1) and (6)of the Income Tax Act ) and 42 (in its application of subsection 244(4) of the Income Tax Act ) of the Act;and

(b) subsection 11(2) and section 30 of the Act.

(5) Le directeur gnral de la Direction des recherches sur lobservation et des enqutes du ministdu Revenu national (Impt) peut exercer les pouvoirsfonctions du ministre en vertu :

a) de larticle 36 (quant lapplication de paragraphes 231.1(3), 231.2(1) et (3) et 231.3(1) et de la Loi de limpt sur le revenu ) et de larticle 42(quant lapplication du paragraphe 244(4) de la Loide limpt sur le revenu ) de la Loi;

b) du paragraphe 11(2) et de larticle 30 de la Loi.(6) The Director General, Collections and Accounting

Directorate, of the Department of National Revenue,Taxation, may exercise the powers and perform the du-ties of the Minister under

(6) Le directeur gnral de la Direction de la compt bilit et des recouvrements du ministre du Revenu ntional (Impt) peut exercer les pouvoirs et fonctions ministre en vertu :


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(a) sections 33 (in its application of subsection 226(1)of the Income Tax Act ), 34 and 36 (in its applicationof subsection 231.2(1) of the Income Tax Act ) of theAct;(b) subsections 10(5) and 14(7) and sections 30 and31 of the Act; and(c) section 11 of these Regulations.

a) de larticle 33 (quant lapplication du paragraphe 226(1) de la Loi de limpt sur le revenu ), desarticles 34 et 36 (quant lapplication d paragraphe 231.2(1) de la Loi de limpt sur le reve-nu) de la Loi;

b) des paragraphes 10(5), 14(7) et des articles 30 31 de la Loi; et

c) de larticle 11 du prsent rglement.(7) An official holding a position of Director in a

Taxation Centre of the Department of National Revenue,Taxation, may exercise the powers and perform the du-ties of the Minister under

(a) sections 33 (in its application of section 224 of the Income Tax Act ), 36 (in its application of subsection 231.2(1) of the Income Tax Act ) and 37 of the Act;(b) subsections 11(2) and 14(9) and sections 30 and32 of the Act; and(c) paragraph 11(1)(e) of the Act.

(7) Un fonctionnaire occupant un poste de directedun centre fiscal du ministre du Revenu national (Im pt) peut exercer les pouvoirs et fonctions du ministrevertu

a) de larticle 33 (quant lapplication de laticle 224 de la Loi de limpt sur le revenu ), de lar-ticle 36 (quant lapplication du paragraphe 231.2(de la Loi de limpt sur le revenu ) et de larticle 37 dela Loi;

b) des paragraphes 11(2), 14(9) et des articles 30 32 de la Loi; et

c) de lalina 11(1)e) de la Loi.(8) The Director General, Audit Programs Direc-

torate, of the Department of National Revenue, Taxation,

may exercise the powers and perform the duties of theMinister under (a) section 36 (in its application of subsec-tion 231.2(1) of the Income Tax Act ) of the Act; and(b) section 30 of the Act.

(8) Le directeur gnral de la Direction des programmes de vrification du ministre du Revenu nat

nal, Impt, peut exercer les pouvoirs et fonctions du mnistre en vertu

a) de larticle 36 (quant lapplication d paragraphe 231.2(1) de la Loi de limpt sur le reve-nu) de la Loi; et

b) de larticle 30 de la Loi.(9) The Director General, Assessing and Enquiries

Directorate, of the Department of National Revenue,Taxation, may exercise the powers and perform the du-ties of the Minister under

(a) section 36 (in its application of subsec-tion 231.2(1) of the Income Tax Act ) of the Act; and(b) subsection 11(2) and section 30 of the Act.

(9) Le directeur gnral de la Direction des cotistions et des demandes de renseignements du ministre Revenu national, Impt, peut exercer les pouvoirs fonctions du ministre en vertu

a) de larticle 36 (quant lapplication d paragraphe 231.2(1) de la Loi de limpt sur le reve-nu) de la Loi; et

b) du paragraphe 11(2) et de larticle 30 de la Loi.


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(10) The Director, Collections Division, of the De- partment of National Revenue, Taxation, may exercisethe powers and perform the duties of the Minister under

(a) sections 33 (in its application of subsection 226(1)of the Income Tax Act ) and 34 of the Act;(b) subsection 14(7) and section 31 of the Act; and(c) section 11 of these Regulations.

SOR/84-826, s. 10; SOR/86-446, s. 1; SOR/87-473, s. 1; SOR/89-553, s. 11.

(10) Le directeur de la Division des recouvrements dministre du Revenu national, Impt, peut exercer l pouvoirs et fonctions du ministre en vertu

a) de larticle 33 (quant lapplication du paragraphe 226(1) de la Loi de limpt sur le revenu ) et delarticle 34 de la Loi;

b) du paragraphe 14(7) et de larticle 31 de la Loi; ec) de larticle 11 du prsent rglement.

DORS/84-826, art. 10; DORS/86-446, art. 1; DORS/87-473, art. 1; DOR89-553, art. 11.

13. [Revoked, SOR/84-826, s. 11] 13. [Abrog, DORS/84-826, art. 11]


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SCHEDULE I(s. 4.4)

ANNEXE I(art. 4.4)

DISPOSITIONS OF OLD OIL OTHER THAN SYNTHETIC OIL

Item

Column I Column II

PeriodAn Amount per Cubic Metreequal to

1. January 1, 1982 to May 31, 1982 $23.602. June 1, 1982 to May 31, 1985 NIL

DISPOSITION DANCIEN PTROLE AUTRE QUE DU P-TROLE SYNTHTIQUE

Colonne I Colonne IIArticle Priode Montant par mtre cube1. Du 1er janvier 1982 au 31 mai 1982 23,60 $2. Du 1er juin 1982 au 31 mai 1985 Nant

SOR/84-826, s. 12. DORS/84-826, art. 12.


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SCHEDULE II(s. 4.4)

ANNEXE II(art. 4.4)

DISPOSITIONS OF SYNTHETIC OIL

Item

Column I Column II

PeriodAn Amount per Cubic Metreequal to

1. January 1, 1982 to June 30, 1982 $124.292. July 1, 1982 to December 31, 1982 130.583. January 1, 1983 to June 30, 1983 136.874. July 1, 1983 to December 31, 1983 143.165. January 1, 1984 to June 30, 1984 157.326. July 1, 1984 to December 31, 1984 171.487. January 1, 1985 to June 30, 1985 185.648. July 1, 1985 to December 31, 1985 199.80

9. January 1, 1986 to June 30, 1986 221.8310. July 1, 1986 to December 31, 1986 243.85

DISPOSITION DE PTROLE SYNTHTIQUE

ArticleColonne I Colonne IIPriode Montant par mtre cube

1. Du 1er janvier 1982 au 30 juin 1982 124,29 $2. Du 1er juillet 1982 au 31 dcembre 1982130,583. Du 1er janvier 1983 au 30 juin 1983 136,874. Du 1er juillet 1983 au 31 dcembre 1983143,165. Du 1er janvier 1984 au 30 juin 1984 157,326. Du 1er juillet 1984 au 31 dcembre 1984171,487. Du 1er janvier 1985 au 30 juin 1985 185,648. Du 1er juillet 1985 au 31 dcembre 1985199,809. Du 1er janvier 1986 au 30 juin 1986 221,8310. Du 1er juillet 1986 au 31 dcembre 1986243,85

SOR/84-826, s. 12. DORS/84-826, art. 12.

Petroleun and Gas Revenue Tax

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