Traduction de «Petroleum incentives program » (Anglais → Français) :

incentive scheme | incentive plan | incentive program | incentive awards | staff incentives

Dairy Export Incentive Program | DEIP [Abbr.]

(d) is an eligible cost or expense within the meaning of the Petroleum Incentives Program Act or the Petroleum Incentives Program Act, Chapter P-4.1 of the Statutes of Alberta, 1981, in respect of which, or in respect of part of which, the taxpayer, a partnership of which the taxpayer was a member, a joint exploration corporation of which the taxpayer was a shareholder corporation or a principal-business corporation of which the taxpayer was a shareholder, has received, is deemed to have received, is entitled to receive or may reasonably be expected to receive an incentive under either of those Acts; or

(b) in respect of outlays or expenses made or incurred after 1980 and before July 1, 1982, the program of payments from the Alberta Petroleum Incentives Program Fund provided for under the Petroleum Incentives Program Act of the Province of Alberta.

(c.1) the amount of a taxpayer’s qualified Canadian exploration expenditure for a taxation year shall be deemed to be the amount of the taxpayer’s qualified Canadian exploration expenditure for the year as otherwise determined less the amount of any government assistance, non-government assistance or contract payment (other than assistance under the Petroleum Incentives Program Act or the Petroleum Incentives Program Act, Chapter P-4.1 of the Statutes of Alberta, 1981) in respect of expenditures included in determining the taxpayer’s qualified Canadian exploration expenditure for the year that, at the time of the filing of the taxpayer’s ...[+++] return of income for the year, the taxpayer has received, is entitled to receive or can reasonably be expected to receive;

(ii) a payment from the Alberta Petroleum Incentives Program Fund under the Petroleum Incentives Program Act of the Province of Alberta; or