Country Report

Canada (Alberta) upstream fiscal summary

Get this report


You can pay by card or invoice

For details on how your data is used and stored, see our Privacy Notice.

- FAQs about online orders
- Find out more about subscriptions

Concession-based fiscal regime. Signature bonuses are payable and are used as the basis of awarding leases. The contractor pays royalty on both oil and gas production, and federal and provincial income taxes. Following the recommendations of the Alberta Royalty Review Panel in September 2007, the Albertan government published its conclusions on a new royalty framework in October 2007, which came into effect on 1 January 2009. Under the new system for the conventional regime,...

Table of contents

  • Basis
  • Licence terms
  • Government equity participation
    • Ring fencing
    • Bonuses, rentals and fees
    • Indirect taxes
    • VAT/Sales Taxes
    • Royalty
    • C-Star royalty system
    • Freehold mineral taxes
    • Carbon Taxes
    • Federal income tax
    • Provincial income tax
    • Product pricing
    • Summary of modelled terms
  • Recent history of fiscal changes
  • Stability provisions
  • Split of the barrel and share of profit
    • Maximum government share and maximum state share
  • Progressivity
  • Fiscal deterrence

Tables and charts

This report includes 23 images and tables including:

  • Timeline
  • Timeline details
  • Split of the barrel - oil
  • Split of the barrel - gas
  • Share of profit - oil
  • Share of profit - gas
  • Effective royalty rate - onshore , oil
  • Effective royalty rate - onshore , Gas
  • State share versus Pre-Share IRR - oil
  • State share versus Pre-Share IRR - gas
  • Investor IRR versus Pre-Share IRR - oil
  • Investor IRR versus Pre-Share IRR - gas
  • Bonuses, rentals and fees
  • Royalty rates - Oil
  • Royalty rates - Gas
  • Alberta carbon tax history
  • Assumed terms by location
  • Maximum government share - onshore, oil
  • Maximum government share - onshore, gas

What's included

This report contains:

  • Document

    Canada (Alberta) upstream fiscal summary

    PDF 1.29 MB