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PETROLEUM AND NATURAL GAS THE INDUSTRY AND
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acquisition of control agreement Alberta allocated amalgamation amount apply Canadian development expense Canadian exploration expense Canadian resource property Canadian tax capital cost allowance capital gains capital losses CCOGPE Chapter claim COGPE computing Crown royalties cumulative Canadian development cumulative Canadian exploration cumulative Canadian oil December 31 deemed depreciable property dividend drilling earned depletion base election eligible expenditures expense pool exploration and development fair market value flow-through shares foreign exploration gas property expense income debenture Income Tax Act interest investment tax credit ITAR lease mining natural gas non-capital losses November 12 offset oil and gas oil or gas operations paragraph partner partnership payment petroleum or natural principal-business corporation prior proceeds of disposition production province provisions purposes qualify received reduced Regulation renounced resource allowance resource pools resource profits respect Revenue Canada second successor subparagraph subsidiary successor rules taxable income taxpayer tion transfer undepreciated capital cost write-off