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[...]
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(b) in the case of taxes and revenues referred to in paragraph (b) of that definition,
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[...]
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(m) in the case of conventional new oil revenues referred to in paragraph (m) of that definition, revenues derived by a province – other than those described in paragraphs (o) and (p) – that are attributable to new oil that is from hydrocarbon deposits in the province, including revenues derived from
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(i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits,
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(ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and
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(iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits;
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(n) in the case of conventional old oil revenues referred to in paragraph (n) of that definition, revenues derived by a province – other than those described in any of paragraphs (m) and (o) to (r) – that are attributable to oil from hydrocarbon deposits in the province, including revenues derived from
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(i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits,
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(ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and
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(iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits;
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(o) in the case of heavy oil revenues referred to in paragraph (o) of that definition, revenues – other than those described in paragraph (p) – derived by a province that are attributable to oil from hydrocarbon deposits in the province, that has a density of at least 935 kg/m3 and is not third tier oil, including revenues derived from
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(i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits,
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(ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and
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(iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits;
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(p) in the case of mined oil revenues referred to in paragraph (p) of that definition, revenues derived by a province by means of a levy imposed by the province for the privilege of
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(q) in the case of the revenues referred to in paragraph (q) of that definition, revenues – other than those described in paragraphs (p) and (r) – derived by a province that are attributable to third tier oil from hydrocarbon deposits in the province, including
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(i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits,
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(ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and
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(iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits;
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(r) in the case of the revenues referred to in paragraph (r) of that definition, revenues – other than those described in paragraph (p) – derived by a province that are attributable to third tier oil that is from hydrocarbon deposits in the province and that has a density of at least 935 kg/m3, including
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(i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits,
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(ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and
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(iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits;
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[...]
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(t) in the case of sales of Crown leases and reservations on oil and natural gas lands referred to in paragraph (t) of that definition, revenues that are derived by a province from the granting of leases, reservations or other rights in relation to Crown land in the province for the purpose of exploration or exploitation of that land for the production of crude oil or the production of gas or gas by-products from hydrocarbon deposits;
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(u) in the case of oil and gas revenues referred to in paragraph (u) of that definition, revenues that are derived by a province from the exploration for and the development and production of oil, natural gas, gas by-products, helium or other gaseous products from hydrocarbon deposits in the province, including oil and gas revenues of a kind that fall within the description of a revenue source set out in any of paragraphs (m) to (s) but that cannot be attributed only to that revenue source;