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INCREMENTAL TAX [10 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- incremental oil revenue tax
1, record 1, English, incremental%20oil%20revenue%20tax
correct
Record 1, Abbreviations, English
- IORT 2, record 1, English, IORT
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A tax on incremental revenues on oil discovered prior to 1981, resulting from the higher wellhead prices agreed to under the Canada-Alberta energy agreement. The tax is 50 per cent of the additional revenues the industry receives as a result of prices on old oil being higher than the prices set out in the 1980 National Energy Program.(based on CMF-3, 1983, p. 8) 3, record 1, English, - incremental%20oil%20revenue%20tax
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- impôt sur les revenus pétroliers supplémentaires
1, record 1, French, imp%C3%B4t%20sur%20les%20revenus%20p%C3%A9troliers%20suppl%C3%A9mentaires
correct, masculine noun
Record 1, Abbreviations, French
- IRPS 2, record 1, French, IRPS
correct, masculine noun
Record 1, Synonyms, French
- impôt sur les recettes pétrolières supplémentaires 2, record 1, French, imp%C3%B4t%20sur%20les%20recettes%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
avoid, masculine noun
- taxe sur les recettes pétrolières supplémentaires 3, record 1, French, taxe%20sur%20les%20recettes%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
avoid, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Impôt qui sera perçu sur les revenus supplémentaires dus aux prix plus élevés à la tête du puits convenus dans l'entente Canada-Alberta pour le pétrole découvert avant 1981. Ce prélèvement s'élèvera à 50 pour cent des revenus supplémentaires que l'industrie recevra grâce à des prix plus élevés que ceux exposés dans le Programme énergétique national de 1980. (inspiré de CMF-3, 1983, p. 8) 3, record 1, French, - imp%C3%B4t%20sur%20les%20revenus%20p%C3%A9troliers%20suppl%C3%A9mentaires
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- incremental resource royalty tax
1, record 2, English, incremental%20resource%20royalty%20tax
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Petroleum and Gas Revenue Tax Act. 2, record 2, English, - incremental%20resource%20royalty%20tax
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- impôt sur les redevances pétrolières supplémentaires
1, record 2, French, imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur les revenus pétroliers. 2, record 2, French, - imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2026-01-08
Record 3, English
Record 3, Subject field(s)
- Titles of Documents and Works
- Taxation
Record 3, Main entry term, English
- Resource Royalty and Incremental Resource Royalty Tax Information Return
1, record 3, English, Resource%20Royalty%20and%20Incremental%20Resource%20Royalty%20Tax%20Information%20Return
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Source: Petroleum and Gas Revenue Tax Act. 2, record 3, English, - Resource%20Royalty%20and%20Incremental%20Resource%20Royalty%20Tax%20Information%20Return
Record 3, French
Record 3, Domaine(s)
- Titres de documents et d'œuvres
- Fiscalité
Record 3, Main entry term, French
- Déclaration de renseignements - Impôt sur les redevances pétrolières et sur les redevances pétrolières supplémentaires
1, record 3, French, D%C3%A9claration%20de%20renseignements%20%2D%20Imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20et%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Source : Loi de l'impôt sur les revenus pétroliers. 2, record 3, French, - D%C3%A9claration%20de%20renseignements%20%2D%20Imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20et%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2026-01-08
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- incremental tax
1, record 4, English, incremental%20tax
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Source: Petroleum and Gas Revenue Tax Act. 2, record 4, English, - incremental%20tax
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- impôt supplémentaire
1, record 4, French, imp%C3%B4t%20suppl%C3%A9mentaire
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source : Loi de l'impôt sur les revenus pétroliers. 2, record 4, French, - imp%C3%B4t%20suppl%C3%A9mentaire
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2015-06-11
Record 5, English
Record 5, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Public Sector Budgeting
- Federal Administration
Record 5, Main entry term, English
- Community Improvement Fund
1, record 5, English, Community%20Improvement%20Fund
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
The Community Improvement Fund, consisting of the Gas Tax Fund and the incremental Goods and Services Tax Rebate for Municipalities, will provide over $32 billion to municipalities for projects such as roads, public transit and recreational facilities, and other community infrastructure. 2, record 5, English, - Community%20Improvement%20Fund
Record 5, French
Record 5, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Budget des collectivités publiques
- Administration fédérale
Record 5, Main entry term, French
- Fonds d’amélioration des collectivités
1, record 5, French, Fonds%20d%26rsquo%3Bam%C3%A9lioration%20des%20collectivit%C3%A9s
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Le Fonds d'amélioration des collectivités, qui comprend le Fonds de la taxe sur l'essence et le remboursement additionnel de la taxe sur les produits et services pour les municipalités, procurera plus de 32 milliards de dollars aux municipalités pour des projets comme les routes, le transport en commun, les installations récréatives et d'autres infrastructures communautaires. 2, record 5, French, - Fonds%20d%26rsquo%3Bam%C3%A9lioration%20des%20collectivit%C3%A9s
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2010-10-06
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
- Taxation
Record 6, Main entry term, English
- Revenue Tax Recalculation of Production and Incremental Oil
1, record 6, English, Revenue%20Tax%20Recalculation%20of%20Production%20and%20Incremental%20Oil
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Publication number PG1-BV of Revenue Canada. 1, record 6, English, - Revenue%20Tax%20Recalculation%20of%20Production%20and%20Incremental%20Oil
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 6, Main entry term, French
- Recalcul de l'impôt sur le revenu de production et de l'impôt sur les recettes pétrolières supplémentaires
1, record 6, French, Recalcul%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20de%20production%20et%20de%20l%27imp%C3%B4t%20sur%20les%20recettes%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
correct, masculine noun, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Publication numéro PG1-BV de Revenu Canada. 1, record 6, French, - Recalcul%20de%20l%27imp%C3%B4t%20sur%20le%20revenu%20de%20production%20et%20de%20l%27imp%C3%B4t%20sur%20les%20recettes%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2000-03-20
Record 7, English
Record 7, Subject field(s)
- Titles of Forms
- Taxation
Record 7, Main entry term, English
- Application for Refund of Resource Royalty, Production Royalty or Incremental Resource Royalty Tax Withheld
1, record 7, English, Application%20for%20Refund%20of%20Resource%20Royalty%2C%20Production%20Royalty%20or%20Incremental%20Resource%20Royalty%20Tax%20Withheld
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Form PG8, Revenue Canada Taxation. 2, record 7, English, - Application%20for%20Refund%20of%20Resource%20Royalty%2C%20Production%20Royalty%20or%20Incremental%20Resource%20Royalty%20Tax%20Withheld
Record 7, French
Record 7, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 7, Main entry term, French
- Demande de remboursement des retenues d'impôt sur les redevances pétrolières, les redevances de production ou sur les redevances pétrolières supplémentaires
1, record 7, French, Demande%20de%20remboursement%20des%20retenues%20d%27imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%2C%20les%20redevances%20de%20production%20ou%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
correct, feminine noun, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Formule PG8, Revenu Canada Impôt. 2, record 7, French, - Demande%20de%20remboursement%20des%20retenues%20d%27imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%2C%20les%20redevances%20de%20production%20ou%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2000-03-20
Record 8, English
Record 8, Subject field(s)
- Titles of Forms
- Taxation
Record 8, Main entry term, English
- Resource Royalty, Production Royalty and Incremental Resource Royalty Tax Information Return
1, record 8, English, Resource%20Royalty%2C%20Production%20Royalty%20and%20Incremental%20Resource%20Royalty%20Tax%20Information%20Return
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Form PG5 (Summary), Revenue Canada Taxation. 2, record 8, English, - Resource%20Royalty%2C%20Production%20Royalty%20and%20Incremental%20Resource%20Royalty%20Tax%20Information%20Return
Record 8, French
Record 8, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 8, Main entry term, French
- Déclaration de renseignements - Impôt sur les redevances pétrolières, sur les redevances de production et sur les redevances pétrolières supplémentaires
1, record 8, French, D%C3%A9claration%20de%20renseignements%20%2D%20Imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%2C%20sur%20les%20redevances%20de%20production%20et%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
correct, feminine noun, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Formule PG5 (sommaire), Revenu Canada Impôt. 2, record 8, French, - D%C3%A9claration%20de%20renseignements%20%2D%20Imp%C3%B4t%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%2C%20sur%20les%20redevances%20de%20production%20et%20sur%20les%20redevances%20p%C3%A9troli%C3%A8res%20suppl%C3%A9mentaires
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1995-11-23
Record 9, English
Record 9, Subject field(s)
- Economic Planning
- Financial and Budgetary Management
- Taxation
Record 9, Main entry term, English
- benefit tax
1, record 9, English, benefit%20tax
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
A tax levied in addition to charges paid directly by the beneficiary to recover cost and a share of incremental benefit. In an irrigation project, a tax levied on project beneficiaries that is intended to recover part or all of project cost and part of the economic rent generated by the project. Commonly it takes the form of a betterment levy assessed against the land benefitted; it may be varied according to the different crops grown. 2, record 9, English, - benefit%20tax
Record 9, French
Record 9, Domaine(s)
- Planification économique
- Gestion budgétaire et financière
- Fiscalité
Record 9, Main entry term, French
- taxe-service
1, record 9, French, taxe%2Dservice
feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Planificación económica
- Gestión presupuestaria y financiera
- Sistema tributario
Record 9, Main entry term, Spanish
- impuesto a los beneficiarios
1, record 9, Spanish, impuesto%20a%20los%20beneficiarios
correct, masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 DEF
Es un impuesto que se establece, además de los cargos pagados directamente por el beneficiario, para recuperar los costos y una proporción del beneficio incremental. En un proyecto de riego es un impuesto con el que se grava a los beneficiarios del proyecto con el propósito de recuperar todo o parte del costo del proyecto y parte de la renta económica generada por el proyecto. Por lo común asume la forma de un gravamen de mejoramiento tasado con respecto a las tierras mejoradas y puede variar de acuerdo con los diferentes tipos de cultivo que se trabajen. 1, record 9, Spanish, - impuesto%20a%20los%20beneficiarios
Record 10 - internal organization data 1989-03-23
Record 10, English
Record 10, Subject field(s)
- Finance
Record 10, Main entry term, English
- no front end load 1, record 10, English, no%20front%20end%20load
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
The PIR [progressive incremental royalty] was to consist of a 40% tax on profits over and above a 25% rate of return on investment in a field. The unitary development concept was implemented and the "no front end load" principle was retained. 1, record 10, English, - no%20front%20end%20load
Record 10, French
Record 10, Domaine(s)
- Finances
Record 10, Main entry term, French
- aucune charge initiale
1, record 10, French, aucune%20charge%20initiale
proposal
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
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