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Logging Tax Act (Chapter 258).

Country/Territory
Canada
Territorial subdivision
Ontario
Document type
Legislation
Date
1963
Source
FAO, FAOLEX
Original source
Photocopy, 19 pp.
Subject
Forestry
Keyword
Private forest Timber extraction/logging Access-to-information Royalties/fees Forest management/forest conservation
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

This Act is composed of 36 sections and is intended to provide for the taxation of logging activity. "Logging operations" are defined as the sale of standing timber, the sale of the right to cut standing timber, the sale of logs, the delivery of logs to sawmills, pulp or paper plant or other places for processing of manufacturing, the delivery of logs for export, export of logs, the acquisition of standing timber, the acquisition of the right to cut standing timber, the cutting of logs from standing timber, the acquistion of logs, the import of logs, the transportation of logs, or any combination of such operations. The Act is effective with respect to the taxation years of taxpayers ending in 1949 and subsequent taxation years (sect. 36). Two model forms are annexed to the text, one for Notice of Appeal (against taxation) and the other for Notice of Dissatisfaction (for trial).

Full text
English