Détails d'une promesse

Allow for the use of the Canadian Exploration Expenses tax deduction only in cases of unsuccessful exploration.

Trudeau polimetre - 2015
Promesse réalisée

Real Change: A New Plan For a Strong Middle Class  (p. 81)


March 24, 2017 - "The federal Liberal's 2015 election platform promised to restrict CEE in the oil and gas sector to be only available in cases of unsuccessful drilling. The 2017 Budget proposes to implement that promise." - Budget 2017: Changes to Canadian Exploration Expense and Flow-Through Shares - Bennett Jones

March 22, 2017 - "Modify the tax treatment of successful oil and gas exploratory drilling. The success rates for exploratory drilling have increased substantially since the 1990s and, in a majority of cases, discovery wells now lead to production, which makes the well an asset of enduring value. Consistent with the usual treatment of enduring assets, expenses associated with oil and gas discovery wells will be treated as Canadian development expenses, which are deducted gradually over time, rather than as immediately deductible Canadian exploration expenses, unless and until they are deemed unsuccessful." - Building a Strong Middle Class, Budget 2017-2018, p.59 - Government of Canada

Partager sur les médias sociaux: