Fryers, "'Net Serve! One to Come!' (The Net Profits Interest in the Oil and Gas Industry - An In-Depth Analysis)", 1988 Canadian Petroleum Tax Journal, Spring 1988, p. 121

Summary Under

Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d)

Discussion of the meaning of "royalty".

Summary Under

Tax Topics - Income Tax Act - Section 9 - Computation of Profit

Discussion of the extent to which royalties or other payments computed by reference to profit are deductible.

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