Oil and Gas Production Tax Regulation 28/97. País/Territorio Canadá Subdivisión territorial Manitoba Tipo de documento Reglamento Fecha 1997 (2019) Fuente FAO, FAOLEX Materia Energía, Recursos minerales Palabra clave Hidrocarburos Clasificación/declasificación Tasa/impuesto Subvención/incentivo Área geográphica Americas, Ártico, Asia y Pacifico, Pacífico Oriental, América del Norte, Atlántico Norte Entry into force notes This Regulation comes into force on the day The Oil and Gas Production Tax and Oil and Gas Amendment Act, S.M. 1996, c. 27, comes into force. Resumen In this regulation, "EOR incentive period" means the period in respect of a well or spacing unit in an enhanced oil recovery project that was approved under The Mines Act, R.S.M. 1987, chapter M160, on or after January 1, 1987 and fully implemented before January 1, 1992, starting (a) the first day of the month in which the project was fully implemented, (b) the first day of the month following the month in which the production incentive period for the well expires, or (c) the month in which the final holiday oil volume for the well is produced or deemed to be produced, whichever is the latest, and continuing for the number of producing months determined under that Act; (« période d'encouragement à la RAP »). For the purpose of this regulation, oil is classified as holiday oil, incentive oil, third tier oil, new oil or old oil. This regulation applies to oil and gas produced or, in the case of a unit, pooled spacing unit or horizontal well, deemed to be produced, from freehold oil and gas rights. The rate of tax payable on the value of oil and gas produced or deemed to be produced from, or allocated to, a spacing unit during a producing month shall be determined in accordance with the Schedule. No tax is payable in respect of oil produced from a well that would be subject to an exemption provided under section 2 of Schedule E of the Crown Royalty and Incentives Regulation, Manitoba Regulation 109/94, if the oil produced from the well was produced from a spacing unit or unit tract in which the Crown holds all or part of the oil and gas rights. Texto completo Inglés Página web www.canlii.org