1.1. List of Tables
Table 1: Regime Overview 6
Table 2: Canada, Rental Fees 10
Table 3: Canada, Frontier Lands (Federal), Pre Project Payout, Royalty Rate (%) 11
Table 4: Canada, Alberta, Crude Oil and Condensate, rp% Formulae 13
Table 5: Canada, Alberta, Natural Gas, rp% Formulae 14
Table 6: Canada, Alberta, Propane, rp% Formulae 14
Table 7: Canada, Alberta, Butane, rp% Formulae 14
Table 8: Canada, Alberta, rq% Formulae 15
Table 9: Canada, Alberta, Oil Type Definitions 15
Table 10: Canada, Alberta, Emerging Resources Royalty, Project Benefit Period and C* Multiplier 16
Table 11: Canada, Alberta, ARF, Conventional Oil, Price Component (rp) (%) 18
Table 12: Canada, Alberta, ARF, Conventional Oil, Quantity Component (rq) (%) 19
Table 13: Canada, Alberta, ARF, Natural Gas, Price Component (rp) (%) 19
Table 14: Canada, Alberta, ARF, Natural Gas, Quantity Component (rq) (%) 19
Table 15: Canada, Alberta, ARF, New Well Royalty Special Categories 20
Table 16: Canada, Alberta, ARF, Natural Gas Deep Drilling Program Benefit Rates, Exploration Wells 21
Table 17: Canada, Alberta, ARF, Natural Gas Deep Drilling Program Benefit Rates, Development Wells 21
Table 18: Canada, British Columbia, Natural Gas Royalty Rate 23
Table 19: Canada, British Columbia, Natural Gas Royalty Rate, Royalty Reduction Factor 24
Table 20: Canada, British Columbia, Natural Gas Royalty Rate, Tier 1 Credit 25
Table 21: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, West Special Sour, Before August 31, 2009 25
Table 22: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, East Special Sour, Before August 31, 2009 26
Table 23: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, West Sweet, Before August 31, 2009 26
Table 24: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, East Sweet, Before August 31, 2009 27
Table 25: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, West Special Sour, After August 31, 2009 27
Table 26: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, East Special Sour, After August 31, 2009 28
Table 27: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, West Sweet, After August 31, 2009 28
Table 28: Canada, British Columbia, Natural Gas Royalty Rate, Tier 2 Credit, East Sweet, After August 31, 2009 29
Table 29: Canada, British Columbia, Natural Gas Royalty Rate, Deep Re-Entry Credit, East 29
Table 30: Canada, British Columbia, Natural Gas Royalty, Deep Re-Entry Credit, West 30
Table 31: Canada, British Columbia, Oil Royalty Rate, Old Oil 31
Table 32: Canada, British Columbia, Oil Royalty Rate, New Oil 31
Table 33: Canada, British Columbia, Oil Royalty Rate, Third Tier Oil, After January 1, 2000 31
Table 34: Canada, British Columbia, Oil Royalty Rate, Third Tier Oil, Before January 1, 2000 31
Table 35: Canada, British Columbia, Oil Royalty Rate, Heavy Oil 32
Table 36: Canada, Manitoba, Oil Royalty Volume (m3) 33
Table 37: Canada, New Brunswick, Oil Royalty Rates (%) 34
Table 38: Canada, Newfoundland and Labrador, Generic Offshore Oil, Basic Royalty Rates (%) 35
Table 39: Canada, Newfoundland and Labrador, Generic Offshore Oil, Net Royalty Rates (%) 36
Table 40: Canada, Newfoundland and Labrador, Generic Offshore Oil, Basic Royalty Rates (%), 1990 – 2001 36
Table 41: Canada, Newfoundland and Labrador, Generic Offshore Oil, Net Royalty Rates (%),1990 – 2001 37
Table 42: Canada, Newfoundland and Labrador, Hibernia Field, Basic Royalty Rates (%), 2015 37
Table 43: Canada, Nova Scotia, Base Offshore Royalty Rates (%) 39
Table 44: Canada, Nova Scotia, Small Oil Offshore Royalty Rates (%) 39
Table 45: Canada, Nova Scotia, High Risk Offshore Royalty Rates (%) 40
Table 46: Canada, Nova Scotia, Sable Offshore Royalty Rates (%) 40
Table 47: Canada, Nova Scotia, Deep Panuke Royalty Rates (%) 41
Table 48: Canada, Saskatchewan, Conventional Oil Royalty Rate (%) 42
Table 49: Canada, Saskatchewan, Conventional Oil Royalty, Calculation of K 43
Table 50: Canada, Saskatchewan, Natural Gas Royalty Rates (%) 44
Table 51: Canada, Prince Edward Island, Oil Royalty Rates 46
Table 52: Canada, Quebec, Oil Royalty Rates 47
Table 53: Canada, Quebec, Natural Gas Royalty Rates 47
Table 54: Canada, Alberta, Freehold Production Tax, Light Crude, Heavy Crude, Crude Bitumen, Adjustment Formula 48
Table 55: Canada, Alberta, Freehold Production Tax, Natural Gas, rQ% 49
Table 56: Canada, British Columbia, Freehold Production Tax, Oil 49
Table 57: Canada, British Columbia, Freehold Production Tax, Conservation Gas 49
Table 58: Canada, British Columbia, Freehold Production Tax, Non-Conservation Gas 50
Table 59: Canada, Manitoba, Freehold Production Tax, Crude Oil (%) 50
Table 60: Canada, Saskatchewan, Freehold Production Tax, Production Tax Factor 51
Table 61: Canada, Provincial / Territorial Income Tax Rates (%), 2017 52
Table 62: Canada, Income Tax, Capital Cost Allowance, Depreciation Rates (%) 53
Table 63: Canada, GST/HST Rates (%) 54
Table 64: Canada, Provincial / Territorial Governing Laws 57
Table 65: Canada, Provincial / Territorial Regulatory Bodies 59
Table 66: Canada, Quebec, Work Obligation 65
Table 67: Canada, Saskatchewan, Work Obligation (CAD per Hectare) 66