PART VIRoyalties (continued)
Special Remedies (continued)
Marginal note:Remedies for unpaid royalties
71 Notwithstanding any other provision of this Act or the Canada Oil and Gas Operations Act, where a person is in default in accordance with the regulations in the payment of any amount payable under this Part in respect of any interest issued in relation to any frontier lands, the Minister may, for so long as the amount remains unpaid, refuse
(a) to issue to that person any interest in relation to any frontier lands; and
(b) to authorize, pursuant to the Canada Oil and Gas Operations Act, that person to carry on any work or activity related to the exploration for or the production of petroleum on any frontier lands and may suspend any such authorization already given.
- R.S., 1985, c. 36 (2nd Supp.), s. 71
- 1992, c. 35, s. 37
Marginal note:Application of provisions of Income Tax Act
72 Sections 231 to 231.5 of the Income Tax Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Part and, without restricting the generality of the foregoing, as if
(a) the references therein to “tax” were read as a reference to “royalty”;
(b) the references therein to “Minister” were read as a reference to “Minister” as defined in section 2 of this Act;
(c) the references therein to the “Canada Revenue Agency” were read as a reference to the “Department of Natural Resources” or the “Department of Indigenous Services”, whichever is applicable in the circumstances;
(d) the references therein to the “Tax Court of Canada” were read as a reference to the “Federal Court”; and
(e) the references therein to a “return of income or a supplementary return” were read as a reference to “a report or return” filed pursuant to this Part.
- R.S., 1985, c. 36 (2nd Supp.), s. 72
- 1994, c. 41, s. 14
- 1999, c. 17, s. 113
- 2005, c. 38, s. 138
- 2019, c. 29, s. 372
Marginal note:Remedies not exhaustive
73 The existence or exercise of any remedy that Her Majesty in right of Canada has under this Part does not affect any other remedy that Her Majesty has at law, including any remedy that the Minister may exercise under section 105.
(a) prescribing royalties payable under this Part and the rates at which such royalties are payable;
(b) prescribing the manner of calculating or determining any royalty prescribed under paragraph (a) and any component thereof or value in relation thereto, including the valuation of petroleum produced and any costs, expenses, allowances, credits and other amounts that may be deducted in calculating or determining the amount of royalty payable and generally providing for any other matter or thing necessary for or incidental to such calculation or determination;
(c) exempting, conditionally or unconditionally, any person or persons of any class from the payment of, in whole or in part, any royalty under this Part or exempting any petroleum produced from frontier lands from the application of this Part;
(d) prescribing the circumstances in which and the terms and conditions subject to which the Minister may require all or part of any royalty payable under this Part to be paid in money or in kind and prescribing the manner of calculating or determining the payment in kind;
(e) prescribing or prescribing the manner of calculating or determining penalties for failure to comply with section 57 or 58;
(f) prescribing the rate at which interest on arrears of royalties, interest and penalties owing to Her Majesty in right of Canada under this Part or on amounts of refunds payable by the Minister under this Part is payable and the manner of determining or calculating the interest payable; and
(g) prescribing anything that, by this Part, is to be prescribed.
Marginal note:Regulations relating to class of petroleum
(2) Regulations under subsection (1) may be made in respect of all petroleum produced from frontier lands or any class thereof.
Marginal note:Application of regulations
(3) Regulations made under subsection (1) may apply generally to all frontier lands or any portion thereof.
PART VIIEnvironmental Studies Research Fund
75 In this Part,
Board means the Environmental Studies Management Board established by subsection 78(1); (Conseil)
Fund means the Environmental Studies Research Fund (NR) established under subsection 76(1) or the Environmental Studies Research Fund (IAND) established under that subsection, or both, as the context requires; (fonds)
Minister means the Minister of Natural Resources or the Minister of Northern Affairs, or both, as the context requires. (ministre)
- R.S., 1985, c. 36 (2nd Supp.), s. 75
- 1994, c. 41, s. 15
- 2019, c. 29, s. 374
Marginal note:Funds established
(a) an account under the administrative responsibility of the Minister of Natural Resources, to be known as the Environmental Studies Research Fund (NR), which shall include a sub-account for each prescribed region of frontier lands within the area under that Minister’s responsibility; and
(b) an account under the administrative responsibility of the Minister of Northern Affairs, to be known as the Environmental Studies Research Fund (IAND), which shall include a sub-account for each prescribed region of frontier lands within the area under that Minister’s responsibility.
Marginal note:Purpose of Funds
(2) The purpose of the Funds is to finance environmental and social studies pertaining to the manner in which, and the terms and conditions under which, exploration, development and production activities on frontier lands authorized under this Act or any other Act of Parliament should be conducted.
- R.S., 1985, c. 36 (2nd Supp.), s. 76
- 1994, c. 41, s. 16
- 2019, c. 29, s. 374
Marginal note:Credits and charges
77 (1) There shall be credited to each sub-account all amounts deposited for payment into that sub-account pursuant to this Part and there shall be charged against that sub-account all amounts paid out of the Consolidated Revenue Fund under this section.
Marginal note:Maximum amount of Funds
(2) The total amount of each of the Funds established under subsection 76(1) shall not, at any time, exceed fifteen million dollars and every levy under this Part for the respective Fund or a sub-account included in that Fund is inoperative during any period that the Fund exceeds such total amount.
Marginal note:Appropriation and charges against Funds
(3) There may be paid out of the Consolidated Revenue Fund and charged against the balance standing to the credit of the Funds
(a) the reasonable costs and expenses of environmental and social studies referred to in subsection 76(2);
(b) the reasonable costs and expenses of publishing reports of environmental and social studies referred to in subsection 76(2);
(c) the reasonable travel and living expenses incurred by the members of the Board in the exercise of the powers and the performance of the duties and functions of the Board under this Part; and
(d) any other costs and expenses reasonably incurred in connection with the management, operation and administration of the Funds, including any amounts referred to in paragraph 82(3)(c).
Marginal note:Study relating to one region
(4) Where an environmental or social study relates to one prescribed region exclusively, the costs of that study shall be charged against the sub-account for that region.
Marginal note:Study relating to more than one region
(5) Where an environmental or social study relates to more than one prescribed region, the costs of that study shall be charged against the sub-accounts for such regions in accordance with the allocation made by the Board.
Marginal note:Allocation of other expenses
(6) All other costs and expenses payable from the Funds in any year shall be allocated to and be charged against any sub-account in the manner determined by the Board.
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