TERMIUM Plus^®

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - resource%20allowance

Record number: 2, Textual support number: 1 CONT

Loss created or increased by resource and/or depletion allowances...  3, record 2, English, - resource%20allowance

Record number: 2, Textual support number: 1 OBS

Source: Petroleum and Gas Revenue Tax Act.  4, record 2, English, - resource%20allowance

Record number: 2, 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 2, English, - resource%20allowance

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - d%C3%A9duction%20relative%20aux%20ressources

Record number: 2, Textual support number: 1 CONT

Perte créée ou augmentée par une déduction relative aux ressources ou une déduction pour épuisement [...]  3, record 2, French, - d%C3%A9duction%20relative%20aux%20ressources

Record number: 2, Textual support number: 1 OBS

Source : Loi de l’impôt sur les revenus pétroliers.  4, record 2, French, - d%C3%A9duction%20relative%20aux%20ressources

Record number: 2, 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 2, French, - d%C3%A9duction%20relative%20aux%20ressources

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

T2S(12): Code of a form used by Revenue Canada.  1, record 3, English, - Schedule%20T2S%2812%29%20%2D%20Natural%20Resource%20Earned%20Depletion

Record number: 3, Textual support number: 2 OBS

Schedule not printed by RC [Revenue Canada]. Allowance for mining and mineral processing (depletion allowance).  1, record 3, English, - Schedule%20T2S%2812%29%20%2D%20Natural%20Resource%20Earned%20Depletion

Record number: 3, Textual support number: 3 OBS

Source(s): T2 Corporation Income Tax Guide.  1, record 3, English, - Schedule%20T2S%2812%29%20%2D%20Natural%20Resource%20Earned%20Depletion

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

T2S(12) : Code d’un formulaire employé par Revenu Canada.  1, record 3, French, - Relev%C3%A9%20T2S%2812%29%2D%C3%89puisement%20gagn%C3%A9%20%C3%A0%20l%27%C3%A9gard%20de%20ressources%20naturelles

Record number: 3, Textual support number: 2 OBS

RC [Revenu Canada] n’imprime pas ce relevé.  1, record 3, French, - Relev%C3%A9%20T2S%2812%29%2D%C3%89puisement%20gagn%C3%A9%20%C3%A0%20l%27%C3%A9gard%20de%20ressources%20naturelles

Record number: 3, Textual support number: 3 OBS

Source(s) : Guide T2 - Déclaration de revenus de sociétés.  1, record 3, French, - Relev%C3%A9%20T2S%2812%29%2D%C3%89puisement%20gagn%C3%A9%20%C3%A0%20l%27%C3%A9gard%20de%20ressources%20naturelles

Record 3,  Textual support,  Spanish