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Table 3: Industry 02 - Oil and Gas, T2 (Form 200) Corporation Income Tax Statistics (amounts in millions of dollars)

Tax Item T2 Line number(s) 2001 2002 2003 2004 2005
Number of tax filers 13287 13820 14178 14698 15399
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 15199.3 10411.9 12208.5 23022.7 26208.2
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 8 92.2 5.9 18.8 2.3
Less
Charitable donations and gifts 311, 312, 313, 314 56 43.6 67 74.3 56.2
Taxable dividends deductible under section 112, 113, 138(6) 320 4888.6 3570.3 4893.7 9635.2 7041.6
Losses from previous years 331, 332, 333, 334, 335 2192.8 1564.7 2243.5 2088.4 2254.8
Other deductions 325, 340, 350 7.8 3.9 0 0 39.7
Losses carried back LCB 793.8 548.5 110.1 371.7 415.1
Subtotal 7939 5731 7314.4 12169.5 9807.3
Taxable income (excluding exempt income)* 360 minus exempt income 9706.6 8106.9 7622.4 12792.3 18140.4
Base amount of Part I tax 550 3688.4 3077.2 2896.5 4861.1 6893.4
Corporate surtax 600 108.7 90.5 85.4 143.3 203.2
Refundable tax on CCPC's investment income** 602, 604 4.4 5.1 8.4 6.2 11.6
Subtotal 3801.5 3172.8 2990.3 5010.6 7108.2
Less credits from part I tax payable
Small business deduction 430 51 45.6 54.4 68 89.6
Federal tax abatement 608 965.3 794.8 734.9 1246.4 1754.2
General tax reduction 616, 438, 637, 638, 639 82.7 118.4 186.4 421.6 808.9
Investment tax credits 652, Other carrybacks 297.3 223 71.8 200.8 378.9
Other credits 620, 628, 632, 636, 640, 644, 648 17.9 67.8 91.9 115 132.9
Subtotal 1414.1 1249.5 1139.3 2051.7 3164.5
Part I tax payable 700 2387.4 1923.3 1851 2958.9 3943.7
Part I.3 tax payable 704 191 272 285.5 242.3 203.5
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 13.4 7.1 7.9 6 20.4
Total federal tax 700, PartI.3 tax payable, OFTP 2591.9 2202.4 2144.4 3207.1 4167.6
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 124.1 66 57 33.3 52.6
Net federal taxes Total federal tax minus AOCR 2467.8 2136.4 2087.4 3173.8 4115

* When the amount in line 300, form 200 (_200_300), minus total deductions is less than zero for a given corporation, Taxable income is entered as zero.
** Includes recapture of investment tax credits.

Date modified:
2016-03-17