The Alberta government gave the taxpayer a reduction in the royalties it would otherwise have to pay to Alberta on condition that the taxpayer invest in an expansion of the Syncrude project. In finding that s. 12(1)(x) did not apply to this reduction, O'Reilly, J. noted that this reduction formed an integral part of the royalty formula for the expanded project, and none of the components of the calculation could fairly be isolated from the rest and characterized separately.
Topics and taglines
Tagline
embedded royalty reduction
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333755
Extra import data
{
"field_legacy_header": "<strong><em>Imperial Oil Resources Ltd. v. Attorney General of Canada</em></strong>, 2008 DTC 6657, 2008 FC 1037 <strong>[embedded royalty reduction]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>Imperial Oil Resources Ltd. v. Attorney General of Canada</em></strong>, 2008 DTC 6657, 2008 FC 1037 <strong>[embedded royalty reduction]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}