Keywords:Energy Law, Petroleum Law
AbstractIn these times of rapidly escalating prices for resources, the provinces of Western Canada have turned their attention to extracting from the resource industry higher return for the citizens in an attempt to provide for the future when the resources are near depletion. This phenomenon is especially noticeable in Alberta. In this article Mr. Mackintosh discusses mineral taxation laws in Alberta and compares them with the corresponding laws of Saskatchewan and British Columbia. The author discusses the constitutionality and interpretation of the new mineral taxation laws and raises some specific problems in applying the legislation.
Author(s) retain original copyright in the substantive content of the titled work, subject to the following rights that are granted indefinitely:
- Author(s) grant the Alberta Law Review permission to produce, publish, disseminate, and distribute the titled work in electronic format to online database services, including, but not limited to: LexisNexis, QuickLaw, HeinOnline, and EBSCO;
- Author(s) grant the Alberta Law Review permission to post the titled work on the Alberta Law Review website and/or related websites.
- Author(s) agree that the titled work may be used for educational or instructional purposes and/or in educational or instructional materials. The author(s) acknowledge that the titled work is subject to other such "fair dealing" provisions and applicable legislation.
- Author(s) grant a limited license to those accessing the titled work from an electronic database or an Alberta Law Review website to download the titled work onto their computer and to print a copy for their own personal, non-commercial use, subject to proper attribution.
To use the journal's content elsewhere, permission must be obtained from the author(s) and the Alberta Law Review.