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Canada Petroleum Resources Act

Version of section 72 from 2019-07-15 to 2021-01-10:


Marginal note:Application of provisions of Income Tax Act

 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
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