Accelerated capital cost allowance, 

19

Acquisition of control, 

18, 30, 31, 45

Active business income, 

37, 39, 40, 42, 44

Adjusted cumulative foreign resource expense, 

14

Adjusted stub period accrual, 

33

Alberta, 

4, 7, 8, 9, 49, 50, 69

coal, 

50

metallic and industrial minerals other than coal and  

oil sands, 

49

oil sands, 

50

Amalgamation, 

9, 16, 17, 18, 29

Atlantic tax credit, 

24

Branch

Canadian branch, 

45

foreign branch, 

36

British Columbia, 

7, 8, 26, 48, 49, 68, 69, 70, 71

carbon tax, 

70

flow-through mining tax credit, 

26

investment allowance, 

49

mining exploration tax credit, 

26

net current proceeds tax, 

48

net revenue tax, 

49

new mine allowance, 

49

Canada Revenue Agency, 

9, 10

Canadian development expense, 

12, 13

Canadian exploration expense, 

12, 13

stacking arrangement, 

22

Canadian oil and gas property expense, 

13, 14

Capital cost allowance, 

13, 18, 20

Capital gains, 

8, 20, 33, 38, 39, 40, 42, 47, 76, 77

Capital losses, 

8, 14, 30, 31, 76

Capital property, 

8, 23, 29, 30, 31

Capital tax, 

34, 36, 51, 52, 55, 73

Cost of acquired property, 

45

cost bump, 

30, 45

Cumulative Canadian development expense, 

13

Cumulative Canadian exploration expense, 

13

Cumulative Canadian oil and gas property expense, 

14

Index

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