| June 26, 1990 | |
| Control Unit | Resource Industries Section |
| Frank Gillman | |
| 957-9768 | |
| Attention: Caroline Desmarais-Lacroix | |
| File No. 7-901137 |
SUBJECT: Section 33 - Subject List
We are writing in response to your memo of June 8, 1990 requesting that we provide you with a list of the main subjects the Resource Industries Section handle in addition to a list of the sections of the Act to which these subjects relate.
Enclosed, please find the requested information.
Chief Resource Industries SectionBilingual Services and ResourceIndustries Division Rulings Directorate
WORK SECTION 33
I MINING AND OIL & GAS
| Alberta Royalty Tax Credit | ||||
| Canadian Exploration and Development Expenses | 66(15)(b) | |||
| Canadian Exploration Incentive Program (CEIP) | ||||
| Canadian Resource Property | 66(15)(c) | |||
| Canadian Exploration and | ||||
| Development Overhead Expense (CEDOE) | ||||
| Canadian Exploration Expense (CEE) | 66.1(6) | |||
| Canadian Development Expense (CDE) | 66.2(5)Canadian Oil and Gas Property Expense (COGPE) | 66.4(5)Carved-out Income | 66(14.6) & 209Crown Royalties | 12(1)(o), 18(1)(m), 69(6)Cumulative Offset Account 66.5Earned Depletion Base 65Exploration and Development Shares 66.3Farm-out 66(12.1)Flow-Through Shares 66(15)(d.1) 66(12.6) to (12.75)Foreign Exploration and Development Expense 66(15)(e), 66(4)Foreign Resource Property 66(15)(f)Frontier Exploration AllowanceGas or Oil Well EquipmentGrubstakers 35(1)Industrial Mineral MinesJoint Exploration Corporation (JEC) 66(15)(g), 66(10) to (10.4)Mineral Resource 248(1)MineralsMining Exploration Depletion Deduction (MEDA)Mining Taxes 20(1)(v)Oil or Gas well 248(1)Overburden RemovalPipelinesPrescribed SharesPrime Metal StagePrincipal Business Corporation (PBC) 66(15)(h)Production RoyaltiesProspectors 35(1)Reclamation CostsResource Allowance 20(1)(v.l)Resource RoyaltiesSuccessor Corporations 66.7Supplementary Depletion Allowance |
II F0RESTRY
| Farm Woodlots | |
| Forestry | |
| Logging | |
| Logging Tax Deduction | 127(1) & (2) |
| Logs | |
| Lumber | |
| Pulp & Paper | |
| Saw MillsTimberTimber LimitTimber Resource Property | 13(21)(d.1)Tree FarmsWoodlots |
WORK SECTION 33
MINING, OIL & GAS AND FORESTRY
ITA
12(1)(o) - royalties, etc. to be included in income 13(21)(d.1) - timber resource property18(1)(1.1) - Petroleum and Gas Revenue Tax Act payments18(1)(m) - royalties, etc.20(1)(v) - mining taxes20(1)(v.1) - resource allowance20(1)(kk) - exploration and development grants20(1)(11) - amount deemed to be tax payable20(1(mm) - injection substances20(15) - regulations35 - prospectors and grubstakers59 - consideration for foreign resource property, inter alia59.1 - involuntary disposition of resource property65 - allowance for oil or gas well, mine or timber limit66 - exploration and development expenses of PBC, inter alia66.1 - CEE66.2 - CDE66.3 - exploration and development shares66.4- COGPE66.5 - cumulative offset account66.6 - application of 66.7(1), (2), etc.66.7 - successor rules66.8 - resource expenses of a limited partner69(6) to 69(13) - phantom income80.2 - reimbursement of crown charges127(1) & (2) - logging tax deduction196 - tax on deduction under section 66.5208 - tax on crown charges paid by a tax exempt person209 - tax on carved-out income