TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PRODUCTION ROYALTY [1 record]

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Record 1 1996-11-15

English

Subject field(s)
  • Taxation
CONT

A " production royalty" is, in general terms, a rental or royalty received by a taxpayer in respect of oil or gas, where the taxpayer bears the Crown royalty in respect of either the production of the oil or gas or the ownership of property to which such production relates.

OBS

This term can also be found in the source: Income Tax Regulations, S. 1206 (1).

French

Domaine(s)
  • Fiscalité
CONT

Une redevance de production est, en termes généraux, un loyer ou une redevance qu'un contribuable reçoit relativement à du pétrole ou du gaz, à condition que le contribuable supporte la redevance de la Couronne visant soit la production du pétrole ou du gaz, soit la propriété du bien auquel cette production se rapporte.

OBS

Ce terme se retrouve également dans la source : Règlements de l'impôt sur le revenu, art. 1206(1).

Spanish

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