26 June 1990 Income Tax Severed Letter ACC9575 - Section 33 - Subject List

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

DATE June 26, 1990

Control Unit Resource Industries Section
Frank Gillman
957-9768

Attention: Caroline Desmarais-Lacroix

FILE
DOSSIER 7-901137

SUBJECT:
OBJET: Section 33 - Subject List

We are writing in response to your memo of June 8, 1990 requesting that we provide you with a list of the main subjects the Resource Industries Section handle in addition to a list of the sections of the Act to which these subjects relate.

Enclosed, please find the requested information.

Chief
Resource Industries Section
Bilingual Services and Resource
Indudries Division
Rulings Directorate

WORK SECTION 33

I MINING AND OIL & GAS

Alberta Royalty Tax Credit
Canadian Exploration and Development Expenses 66(15)(b)
Canadian Exploration Incentive Program CCEIP)
Canadian Resource Property 66(15)(c)
Canadian Exploration and
Development Overhead Expense CCEDOE)
Canadian Exploration Expense (CEE) 66.1(6)
Canadian Development Expense (CDE) 66.2(5)
Canadian Oil and Gas Property Expense (C0GPE) 66.4(5)
Carved-out Income 66(14.6) & 209
Crown Royalties 12(l)(o),18(1)
(m), 69(6)
Cumulative Offset Account 66.5
Earned Depletion Base 65
Exploration and Development Shares 66.3
Farm-out 66(12.1)
Flow-Through Shares 66(l5)(d.1)
66(12.6) to (12.75)
Foreign Exploration and Development Expense 66(15) (e),
66(4)
Foreign Resource Property 66(l5)(f)
Frontier Exploration Allowance
Gas or Oil Well Equipment
Grubstakers 35(1)
Industrial Mineral Mines
Joint Exploration Corporation (JEC) 66(15)(g),
66(10)
to (10.4)
Mineral Resource 248(l)
Minerals
Mining Exploration Depletion Deduction (MEDA)
Mining Taxes 20(l)(v)
Oil or Gas well 248(1)
Overburden Removal
Pipelines
Prescribed Shares
Prime Metal Stage
Principal Business Corporation (PBC) 66(15)(h)
Production Royalties
Prospectors 35(l)
Reclamation Costs
Resource Allowance 20(1)(v.l)
Resource Royalties
Successor Corporations 66.7
Supplementary Depletion Allowance

II F0RESTRY

Farm Woodlots
Forestry
Logging
Logging Tax Deduction 127(l) & (2)
Logs
Lumber
Pulp & Paper
Saw Mills
Timber
Timber Limit
Timber Resource Property 13(21)(d.1)
Tree Farms
Woodlots

WORK SECTION 33

MINING, OIL & GAS AND FORESTRY

ITA

12(1) (o) - royalties, etc. to be included in income l3(21)(d.l) - timber resource property 18(1)(1.1) - Petroleum and Gas Revenue Tax Act payments 18(1)(m) - royalties, etc. 20(l)(v) - mining taxes 20(1)(v.1) - resource allowance 20(1)(kk) - exploration and development grants 20(1) (11) - amount deemed to be tax payable 20(1(mm) - injection substances 20(15) - regulations 35 - prospectors and grubstakers 59 - consideration for foreign resource property, inter alia 59.1 - involuntary disposition of resource property 65 - allowance for oil or gas well, mine or timber limit 66 - exploration and development expenses of PBC, inter alia 66.1 - CEE 66.2 - CDE 66.3 - exploration and development shares 66.4- COGPE 66.5 - cumulative offset account 66.6 - application of 66.7(l), (2), etc. 66.7 - successor rules 66.8 - resource expenses of a limited partner 69(6) to 69(13) - phantom income 80.2 - reimbursement of crown charges 127(1) & (2) - logging tax deduction 196 - tax on deduction under section 66.5 208 - tax on crown charges paid by a tax exempt person 209 - tax on carved-out income

Document Disclosed Pursuant to the Access to Information Act Document divulgué en vertu de la loi sur l'accès à l'information