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RESOURCE ALLOWANCE [1 record]
Record 1 - internal organization data 2000-01-26
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- resource allowance
1, record 1, English, resource%20allowance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The resource allowance, which was first introduced in 1976, provides an annual deduction to mining and oil and gas producers. It is calculated as 25 per cent of a taxpayer's annual resource profits, computed after operating costs and capital cost allowances, but before the deduction of exploration expenses, development expenses, earned depletion and interest expenses. 2, record 1, English, - resource%20allowance
Record number: 1, Textual support number: 1 CONT
Loss created or increased by resource and/or depletion allowances... 3, record 1, English, - resource%20allowance
Record number: 1, Textual support number: 1 OBS
Source: Petroleum and Gas Revenue Tax Act. 4, record 1, English, - resource%20allowance
Record number: 1, Textual support number: 2 OBS
Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999. 5, record 1, English, - resource%20allowance
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction relative aux ressources
1, record 1, French, d%C3%A9duction%20relative%20aux%20ressources
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Déduction annuelle instituée en 1976 à l'intention des producteurs miniers, pétroliers et gaziers. Elle est égale à 25 p. 100 des bénéfices annuels tirés des ressources par le contribuable, calculés après déduction des frais d'exploitation et de l'amortissement, mais avant celle des frais d'exploration, des frais d'aménagement, de l'épuisement gagné et des frais d'intérêt. 2, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources
Record number: 1, Textual support number: 1 CONT
Perte créée ou augmentée par une déduction relative aux ressources ou une déduction pour épuisement [...] 3, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur les revenus pétroliers. 4, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources
Record number: 1, Textual support number: 2 OBS
Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 5, record 1, French, - d%C3%A9duction%20relative%20aux%20ressources
Record 1, Spanish
Record 1, Textual support, Spanish
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